TMI Blog2009 (4) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... - the appellant, undertake the services in connection with roads which are in the eminent domain of the State. Prima facie, we do not find that revenue has a strong case in demanding Service Tax on the said activities under the category of ‘Maintenance or Repair’ of immovable property. Hence, we grant full waiver of the amounts demanded in the impugned order. - ST/7/2009 - 404/2009 - Dated:- 1-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the Committee on Disputes is necessary. In this connection, he invited our attention to the decision of the Hon'ble Allahabad High Court in the case of U.P. State Cement Corporation Ltd. v. UOI - 1996 (86) E.L.T. 6 (All.), wherein this issue has been examined in para 25 and the same is reproduced below. "A reading of these judgments would show that the Hon'ble Supreme Court wanted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed the Special Leave Petition (SLP) filed by the Revenue. 3.1 In view of the above, it is very clear that in respect of the State Government undertakings, it is not necessary to insist on clearance from the Committee on Disputes. 4. The appellant is a Government of Karnataka undertaking engaged in the business of construction of buildings, roads, side-walks and other civil works withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rified that there is exclusion from levy of Service Tax for services relating to construction of roads, airports, railway, transport terminals, bridge, tunnels, and dams, etc. Further, our attention was also invited to Notification No. 17/2005 S.T. dated 7-6-2005 wherein there is an exemption in respect of the services rendered in the course of construction of roads, airports, railways, transport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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