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2017 (5) TMI 700 - AT - Service TaxTaxability - development charges - street light charges - road cutting charges - N/N. 24/2009-ST dated 27.07.2009 - Held that: - for the period prior to 27.07.2009 and for the period post 16.06.2005, no service tax can be levied and collected for the services provided in relation to management, maintenance or repair of roads. It is also made clear that N/N. 24/2009-ST dated 27.07.2009 exempts from service tax the services covered under the category of ‘management, maintenance or repair of roads’ w.e.f. 27.07.2009. Therefore, the amount collected for the services concerning as road cutting charges by the appellant will not attract any service tax for the period invoked in both the appeal cases filed by the appellant. Development charges and street light charges collected on account of these services by the appellant there cannot be any exemption and service tax is to be levied under the head of management, maintenance or repair service - For quantifying the service tax in case of development charges and street light charges to be collected under the service of management, maintenance and repair services, the case is remanded to the Original Authority, who will decide the matter afresh. Appeal disposed off - part matter allowed and part matter on remand.
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