TaxTMI 
TaxTMI 
2024 (9) TMI 1026
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....ntract basis as sub-contractor to various clients. They are also providing other services like Maintenance & Repair services. On the ground that main contractor was paying the Service Tax the Appellants were not paying Service Tax on the services provided to the main contractor. SCN was issued demanding Service Tax for the services provided by the Appellant to various main contractors. Apart from that, demand was also made for the services rendered towards Management, Maintenance or Repair services (MMRS) for the roads maintained by them. After due process, the Adjudicating Authority dropped some of the demands and confirmed the demand under the following heads : - S.No. Disputed period Nature of Service ....
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....s 14,53,536 confirmed Services covered under MMRS category and are exempt as per retrospective amendment vide Section 97 of FA, Act, 1994 7 2009-10 Supply of Tangible Goods Excavator rent 26,506 confirmed Agreed to pay, penalty not leviable 8 30.09.2008 Not classified by SCN Visakhapatnam Steel plant (short paid) 7,29,833 confirmed 9 2007 to 2009 Not classified by SCN Visakhapatnam Steel plant (interest on delayed payment) 8,42,830 confirmed 2. Learned Counsel submits that in case of S.No.1 to 4, admittedly, there is no dispute that they have provided the services to the ma....
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....that no Service Tax is required to be paid. 4. In respect of MMRS provided, he submitted that the issue pertains to services provided for maintaining roads. He submits copy of the statutory provisions under Chapter V of the Finance Act, 1994, wherein under Section 97(1), it has been specified that no Service Tax shall be levied or collected in respect of management and maintenance of roads during the period 16th day of June, 2005 to 26th day of July, 2009. Hence he submits that they are eligible for the exemption granted. 5. In respect of confirmed demand under Excavator rent of Rs.26,506/-, short payment of Service Tax to the extent of Rs.7,29,833/- and short payment of interest of Rs.8,42,830/-, he submits that they are not contesti....
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.... as sub-contractor (S.No.1 to 4). 11. In respect of Site Formation services provided by the Appellant and completed before the service was notified, we hold that no Service Tax is payable and hence, we allow the Appeal by setting aside the demand of Rs.48,960/-. 12. In respect of MMRS provided by them for maintaining roads, we find that retrospective effect has been given to give the benefit of exemption for the service providers who are taking up the management and maintenance of roads. Accordingly, we set aside the confirmed demand of Rs.14,53,536/- 13. In respect of the Excavator rent of Rs.26,506/-, short payment of Rs.7,29,833/-, the Appellant is not contesting and accordingly, we hold that these amounts are payable along with....