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2010 (9) TMI 286 - MADRAS HIGH COURTRoad management, maintenance or repair services carried on by the petitioners - who are contractors - liable to pay service tax - Government of India in its Notification No. 23/2009 Service Tax, dated 27-7-2009 has granted exemption from the service tax levy to all persons, who are doing management, maintenance or repair of roads - Held that: - Government of India, Ministry of Finance, having issued exemption Notification No. 24/2009 on 27-7-2009, it is beyond doubt that prior to the said date, the items of works namely maintenance and repair of roads was covered for the payment of service tax - contentions of the petitioners challenging the validity of the circular dated 23-2-2009 as it is a clarification of the Finance Act, 2005 and the circular dated 1-6-2005. If the Finance Act do not empower the respondents to levy service tax for maintenance of roads, repair works - petitions are not maintainable as contended by the respondents in the counter affidavit - finding given in this order need not be construed as giving any finding on the merits of the matter and the Department is bound to decide the issue in accordance with law, particularly Finance Act, 1994 and 2005 - time limit given to the petitioners to produce the records is over and therefore the concerned respondent is permitted to issue fresh summons - petitions are dismissed
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