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2017 (1) TMI 975 - AT - Service TaxLevy of tax - Management, Maintenance and Repair Services for 2006-2009 and 2009-10 - Site formation service for the period 2008-09 and 2009-10 - imposition of penalties - Held that: - appellant had discharged the service tax liability in respect of construction of residential complex service and supply of tangible goods and also paid interest thereof. We find that the appellant could have misunderstood the provisions of the tax liability under those two heads and hence invoking the provisions of Section 80 of Finance Act, 1994, we set aside the penalties imposed on the appellant on these two services. As regards the service tax liability on Management, Maintenance and Repair Services, we find that the said maintenance and service were undertaken by the appellant in respect of the roads and as well as the construction of roads - Section 97 of Finance Act, 1994 categorically mandates for non-levy of service tax in respect of Management, Maintenance and Repair of roads during the period from days 16.06.2005 to 26.07.2009 (both days inclusive) - demand of tax and interest set aside. As regards Site formation service carried out for the railways authorities, the adjudicating authority has only held that the exemption under notification 17/05 is not applicable on the ground that they had not provided any document in support of the contention that the excavation has been related to the activity of railways - The documents which are produced before us and the claim the appellant before the lower authorities in reply to the show-cause notice, specifically states that they undertaken these services in respect of the construction of the road for the railways is proved - demand set aside. Penalties on all services set aside - service tax liability with interest on the Construction of Residential and Supply of Tangible goods for use upheld, as same are not contested - appeal disposed off - decided partly in favor of assessee.
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