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2014 (11) TMI 311 - CESTAT MUMBAIManagement, Maintenance and Repair services - appellant is performing the statutory/sovereign function - appellant is an agent of Government of Maharashtra. - Held that:- Appellant are providing these services in accordance with MID Act 1961 and Rules framed there-under and the activity undertaken by them is mandatory and statutory functions therefore, the activity as per the said Circular are not liable to service tax. Section 97 of the Finance Act, 1994 and the Notification No. 24/2009 dated 27.7.2009 exempts the services of maintenance and repairs of roads. Therefore, the appellant are not require to pay service tax on their activity as discussed above. The appellant are executing their work which is statutory in nature. demand is for two periods - one from 1.10.2011 to 30.06.2012 and the second is from 01.7.2012 to 30.09.2012 when the negative list came into effect but the show-cause notice has been issued on the basis of definition of Management, Maintenance and Repair service has stood prior to 01.07.2012. Therefore, as post 01.07.2012 the provisions are not existing therefore, the demands for the period post 01.07.2012 are not maintainable. - Decided in favour of assessee.
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