TMI Blog2013 (11) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... ational institutions for the Govt. of Gujarat - The retrospective amendment exempts Service Tax liability on the appellant, the demand of Service Tax liability on the appellant on this ground except, for Service Tax liability if any, that may arise in respect of construction undertaken by the appellant for Gram Hat Vasna, Ahmedabad and Vrajbhumi International School, Anand - there is no evidence to prove that these two constructions are also non-commercial constructions for Government of Gujarat – thus the matter remitted back to reconsider the issue in respect only these two constructions. Business Auxiliary Service – Tax on collection of toll – Held that:- Following Intertoll India Consultants (P.) Ltd. Versus Commissioner of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 76 78 of Finance Act, 1994. 4. Ld. Counsel would submit that out of the total demand as regards demand on construction of road service, the same is covered by the provisions of Section 97 of the Finance Act, 2012, wherein retrospective amendment, exempts such services from Service Tax net. As regards second demand raised on the commercial and industrial construction services, he would submit that all the constructions are for non-commercial purposes and for government agencies and the same is also covered by retrospective amendment by Section 98 Finance Act, 2012. As regards the demand on 3rd category under Business Auxiliary Service for collection of toll, it is his submission that the issue is now covered by two decisions of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain cases relating to management, etc. of roads: (1) Notwithstanding anything contained in Section 66, no Service Tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from 16th day of June, 2005 to 26th day of July, 2009 (both days inclusive). (2) Refund shall be made of all such Service Tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of Service Tax shall be made within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President. It can be seen from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 2005 till the date on which Section 66B comes into force. (2) Refund shall be made of all such Service Tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times. (3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of Service Tax shall be made within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President. 9. Since the retrospective amendment exempts Service Tax liability on the appellant, the demand of Service Tax liability on the appellant on this ground except, for Service Tax liability if any, that may arise in respect of construction undertaken by the appellant for Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
