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2013 (10) TMI 817 - CESTAT CHENNAIDemand of service tax - Service of repair of roads - Exemption u/s 97 - Held that:- retrospective exemption benefit has been extended in respect of Management, Maintenance or Repair Service of roads. Prima facie, we are unable to accept the findings of the Commissioner that the said benefit of exemption is available only for repair or relaying of public roads. On plain reading of Section 97(1) of Finance Act, 2012, it is clear that no service tax is leviable in respect of repair of roads for the period 16.6.2006 to 26.6.2009. It is well settled that the language of the exemption notification should not be strained in order to impose tax and if the legislation intended, it would be covered by appropriate words. There is no room for intendment. It is also noticed that the demand in respect of JCB / Dipper charges are also under the category of Management, Maintenance and Repair Service of roads which is included in the above exemption benefit. Section 97 of Finance Act, 2012 had extended benefit of retrospective exemption for certain period particularly for repair of roads only and it cannot be compared with the definition of ‘Commercial or Industrial Construction Service’ - Decided in favour of assessee. Waiver of pre deposit - Held that:- applicant has made out a prima facie case for waiver of predeposit of demand of tax under the category of ‘Management, Maintenance and Repair Service’ of roads. However, the applicant is liable to predeposit Rs.6,73,598/- demanded under the category of ‘Site Formation and Maintenance’. Accordingly, we direct the applicant to predeposit Rs.6,73,598/- (Rupees six lakhs seventy three thousand five hundred and ninety eight only) within a period of six weeks and report compliance on 6.9.2013. Upon such deposit, predeposit of the balance dues stands waived and recovery thereof stayed during the pendency of the appeal.
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