TMI Blog2013 (3) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... gpur is a partnership firm engaged in the business of construction and other allied activities and also management, maintenance or repair service. On detailed examination of the records of the appellant, it appeared that the appellant had undertaken replacement, repair and improvement work allotted by the Central Railway in various cities at Ballarshah, Nagpur, etc., and for such services they had received consideration of Rs. 5,45,77,255/- during the period 16-5-2005 to 21-12-2010. However, they did not discharge Service Tax on the said activity amounting to Rs. 59,89,498/- under the taxable service category Management, Maintenance or Repair Service . It was also noticed that the appellant had received goods, carried by a goods carrier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of penalty was imposed. Hence the appellant is before us. 3. The learned consultant for the appellant makes the following submissions : 3.1 The definition of construction service under Section 65[30(A)] of the Finance Act, 1994 included construction of new building or civil structure or a part thereof or repair, alteration or restoration of or similar services in relation to building or civil structure but does not include road, airport, railway, transport terminal, bridge, tunnels, long distance pipeline and dam. Since the definition of construction service specifically excluded construction relating to railways they are not liable to pay Service Tax on the said activity. He relies on the decision of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contends that, though construction services excludes repair, alteration or restoration work of railways, the said activity is covered under Management, Maintenance or Repair Services which applies to all properties, whether immovable or not. Since in the present case the maintenance/repair activity has been done in respect of immovable property, Service Tax liability has to be discharged under Management, Maintenance or Repair Service and, therefore, the demands have been correctly made and accordingly she pleads for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides. 5.1 While it is true that construction services excluded from its purview, repair, alteration or restoration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealt with completely different situations. 5.4 As regards the demands under GTA services and construction services, the appellant s argument that they pertain to consideration received for the services rendered prior to the imposition of tax or were covered under exemption Notifications appear to have merit. 6. In view of the above, we are of the view that the appellant has not made out a prima facie case for complete waiver of Service Tax dues adjudged against them especially in respect of Management, Maintenance or Repair Service undertaken by them. Accordingly we direct the appellant to make pre-deposit of Rs. 15 lakhs (Rupees fifteen lakhs only) within a period of eight weeks and report compliance on 27-5-2013. On such compli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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