TMI Blog2013 (12) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the highway system. It is admitted fact that the applicants are entered into a contract of ‘maintenance and management of immovable property’. Maintenance means to maintain the road in proper condition, therefore, the argument that the repairs does not covered under maintenance services is prima facie not tenable. As the applicants are entered into an agreement of ‘maintenance or managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into an agreement with M/s. National Highway Authority of India (NHAI) for rendering Maintenance or Repair Service of roads and they had evaded payment of Service Tax by suppressing the value of taxable service received during the period 16-6-2005 to 31-3-2006. Therefore, by way of adjudication, the demand mentioned hereinabove has been confirmed against the applicants for which the applicants a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from maintenance or management of roads and hence its services would not fall under the category of maintenance of management of immovable property . It is also contended that more appropriately the applicants services are covered under the category of commercial or industrial construction services w.e.f. 10-9-2004 and would have been liable under that category but for the specific exclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal s decision in the case of Govindaswamy Balraj v. Commissioner of Central Excise, Mangalore - 2010 (18) S.T.R. 476 (Tri.- Bang.). 4. Heard the learned Counsel. 5. After hearing the learned Counsel, we find that as per the contract, the applicants are providing the services in the nature of construction, repair, recondition or replace a portion of the highway system. It is admitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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