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2013 (11) TMI 402 - CESTAT AHMEDABADService Tax liability on Management, maintenance and repair in respect of Road – Held that:- The Finance Act, 2012 vide Section 97 specifically exempted Service Tax liability with retrospective amendment - Any management, maintenance and repair undertaken during the period 16.06.2005 to 26.07.2009 are exempted from liability to pay Service Tax - the demand raised on the appellant on this issue set aside as the period involved is April, 2005 to February, 2009. Industrial Construction service – Held that:- Most of the construction done by the appellant is in respect of the buildings/hospitals/hostels and educational institutions for the Govt. of Gujarat - The retrospective amendment exempts Service Tax liability on the appellant, the demand of Service Tax liability on the appellant on this ground except, for Service Tax liability if any, that may arise in respect of construction undertaken by the appellant for Gram Hat Vasna, Ahmedabad and Vrajbhumi International School, Anand - there is no evidence to prove that these two constructions are also non-commercial constructions for Government of Gujarat – thus the matter remitted back to reconsider the issue in respect only these two constructions. Business Auxiliary Service – Tax on collection of toll – Held that:- Following Intertoll India Consultants (P.) Ltd. Versus Commissioner of Central Excise, Noida [2011 (5) TMI 257 - CESTAT, NEW DELHI] - Notification No. 13/2004 specifically exempts the service tax liability on such services of collection of duties and taxes levied by Government - the Service Tax liability under the Business Auxiliary Service for toll collection is liable to be set aside – Decided in favour of Assessee.
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