TMI Blog2013 (11) TMI 1359X X X X Extracts X X X X X X X X Extracts X X X X ..... dip Kumar Das and Shri Mathew John, JJ. For the Appellant : Shri V. Balasubramanian, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR) JUDGEMENT Per P.K. Das The applicant is engaged in carrying out laying/repair of roads and construction activities of new roads. There is a demand of tax of Rs.1,36,07,763/- for the period 2005-06 to 2008-09 on Management, Maintenance and Repair Service and Commercial or Industrial Construction Service. 2. The learned Advocate on behalf of the applicant drew the attention of the Bench the Annexure to show-cause notice to show that a demand of Rs.47,29,062/- is towards management, maintenance or repair service of road and Rs.58,78,701/- is towards construction of new road. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect 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). (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. So the demand on this issue, prima facie, is not sustainable. 5. As regards the demand on construction of new roads, the Tribunal in the case of Shilpa Constructions ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmity in the view adopted by Commissioner (Appeals), in as much as the contract in the present appeal is admittedly for construction of road only. 6. In the present case, the learned counsel submits that there is separate agreement for construction of building and laying of new roads, and are separate activities. Hence the case of Shilpa Constructions (supra) would apply to the facts of the present case. The case law relied upon by the learned AR is only a stay order. We find, prima facie, that the issue has already been decided by the Tribunal in favour of the applicant. 7. In view of that, the applicant has made out a prima facie case for waiver of predeposit of tax along with interest and penalty. Accordingly, waiver of predeposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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