2018 (5) TMI 2192

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....t. For the Respondent: Shri A.K. Singh, DR for the respondent. PER: S.K. MOHANTY: This appeal is directed against the impugned order dated 25.04.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur-II, where the adjudication order was upheld holding that the work of draining/replacement of damaged fencing and providing cement concrete pavement is conforming to the definition o....

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....of Section 97 of the Act, "Management, Maintenance & Repair" of roads cannot be subjected to levy of service tax for the period from 16.05.2005 to 26.07.2007. 3. Heard both sides and perused the appeal records. 4. It is an admitted fact on record that different activities pursuant to the work order issued by CPWD were executed by the appellant alongside of the State Highways. In context with lev....