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2023 (9) TMI 412 - AT - Service TaxLevy of Service Tax - management maintenance or repair services - Exempt by N/N. 24/2009 dated 26.07.2009 or not - extended period of limitation - HELD THAT:- An amendment was brought in Finance Act, 2012, by section 97(1) and the said amendment is applicable from 16.06.2005 onwards and by the said amendment, the services in relation to management, maintenance or repairs of roads during the period 16.06.2005 to 26.07.2009 are exempted from payment of service tax and in this case the period is 16.06.2005 to 26.07.2009, therefore, the activity undertaken by the appellant for ‘management, maintenance or repair of road’ is exempt in terms of section 97(1) of the Finance Act, 2012. Same view was taken by this Tribunal in the cases of JK. CONSTRUCTIONS VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI [2012 (10) TMI 519 - CESTAT, CHENNAI] where it was held that In view of the amendment by Finance Act, 2012, No Service tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive). There are no merits in the impugned order - appeal allowed.
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