2025 (8) TMI 864

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.... Advocate for the appellant Shri Adeeb Pathan, Deputy Commissioner (AR) for the respondent ORDER PER: C J MATHEW Central this dispute, assailing the order [order-in-appeal no. NGP-EXCUS/000/APPL/440/16-17 dated 8th December 2016]  of Commissioner of Customs, Central Excise & Service Tax (Appeals), Nagpur for reversing the decision of the original authority to drop proceedings init....

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....nance of the carriageways on either side. The original authority declined to confirm the proposals on the finding that 'dividers' are inseparable from roads whose maintenance and repairs were exempted, by insertion of 'Notwithstanding anything contained in section 66, no service tax shall be levied or collected in respect of Management, Maintenance and Repairs of Roads, during the period ....

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....TR 97 (Tri-Del)]. 4. We have heard Learned Counsel for appellant and Learned Authorized Representative at length. 5. It is not in dispute that the activity is classifiable as 'maintenance or repair service' which, incidentally, extends to 'roads' too. A 'road' is a thoroughfare - either public or private - and is distinguished from land on either side by that very distinction. Roads are perc....

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....rned Counsel, the contextual clarification preceded the grant of exemption to 'maintenance or repair of roads' and, intended to distinguish activity restricted to 'construction' that alone was exempted then, was of no relevance with extension of the exemption by communication [F no. B1/6/2005-TRU] issued by the Central Board of Excise & Customs (CBEC). Furthermore, the retrospective exemption was ....