TMI Blog2013 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... the definition of the three services viz. ‘commercial or industrial construction service’, ‘works contract service’ and ‘management, maintenance or repair service’ indicate that the question whether the roads repaired/renovated/maintained/asphalted by the appellant could be considered to be an ‘immovable property’ within the meaning of this expression found in the definition of ‘management, maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted with roads, which included repairs, restoration, improvement and re-asphalting of the existing roads. These activities were undertaken under agreements entered into with Government institutions. According to the appellant, these activities would have been covered by the definition of Commercial or Industrial Construction Services given under Section 65(25b) of the Finance Act but for an exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso relied on certain Stay Orders and Final Order passed by this Bench viz. Stay Order No. 175/2010, dated 15-2-2010 in Appeal No. ST/894/2009, Stay Order No. 404/2009, dated 1-4-2009 [2009 (16) S.T.R. 39 (Tribunal)], in Appeal No. ST/7/2009 and Final Order Nos. 1498 1499/2010, dated 6-12-2010 in Appeal Nos. ST/7 894/2009 [Karnataka Rural Infrastructure Dev. Ltd. v. C.S.T., Bangalore - 2011 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009-S.T., dated 27-7-2009. The learned Commissioner (AR) has relied on this notification in his endeavour to show that it has never been the intention of the Government to exclude service tax levy on management, maintenance or repair of roads . Had it been the intention, there would not have been any need to issue an exemption notification. The learned Commissioner (AR) has also extensively refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. This issue can be debated further at the final hearing stage. The notification issued by the Central Govt. indicates that it was not their intention to exclude management, maintenance or repair service from service tax levy. Nevertheless, the meaning of the entries given under the Finance Act cannot be sought to be interpreted solely on the basis of a notification. There are several dimensio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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