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2016 (10) TMI 746 - CESTAT NEW DELHILevy of service tax - management, maintenance or repair of immovable property - Section 97 of the Finance Act, 2012 vide which the management, maintenance and repair of roads, during the period on and from the 16/6/05 to 26/7/2009 were retrospectively amended with the provisions for grant of refund, if any, service tax stand paid on the same - Held that: - Section 97 of the Finance Act, 2004 grants exemption to the management, maintenance and repair of roads, with retrospective effect till 26th July, 2009. The period involved in the present appeal is 16/5/2005 to June, 2007, which periods stand covered by the above amendment. In view of the same, we find no merits for confirmation of demand of service tax on the said ground to the extent of ₹ 67,64,987/-. Accordingly, the same is set aside alongwith setting aside of penalty on the same count. Business Auxiliary Service - contracts by NHAI - collection of tolls and deposit the same with the authorities, while retaining a small percentage as their commission - Held that: - reliance placed in the decision of COMMR. OF SERVICE TAX, DELHI Versus INTERTOLL ICS CE CONS O & MP. LTD. [2013 (12) TMI 731 - CESTAT NEW DELHI] where it was held that such activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service not liable to tax. As the demand stand set aside on merits, the plea of limitation raised by the appellant is not being adverted to. Appeal allowed - decided in favor of appellant.
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