TMI Blog2014 (11) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay service tax on their activity as discussed above. The appellant are executing their work which is statutory in nature. demand is for two periods - one from 1.10.2011 to 30.06.2012 and the second is from 01.7.2012 to 30.09.2012 when the negative list came into effect but the show-cause notice has been issued on the basis of definition of Management, Maintenance and Repair service has stood prior to 01.07.2012. Therefore, as post 01.07.2012 the provisions are not existing therefore, the demands for the period post 01.07.2012 are not maintainable. - Decided in favour of assessee. - ST/650/11 , ST/87427/13 ,ST/87428/13 ,ST/88837/13 , ST/85267/14 , ST/86406/14 - Final Order Nos. A/1488-1493/2014-WZB/C-I(CSTB) - Dated:- 4-9-2014 - Ash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance or Repair Service'. In these set of facts, periodical show-cause notices were issued for demand of service tax along with interest and penalties were also proposed. The show-cause notices were adjudicated, demands were confirmed along with interest and penalties under Sections 77 and 78 of the Finance Act, 1994 were also imposed. The said orders were challenged before the Commissioner (Appeals) who in turn confirmed the adjudication orders. Aggrieved by those orders, the appellant is in appeals before us. 3. Heard both sides. 4. Shri A.R. Krishnan, learned Consultant appearing for the appellant submits that the appellant is statutory corporation established by the Maharashtra State Government under Maharashtra Industrial Dev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, they are not liable to service tax. 4.2 He further submits that the appellant does not provide maintenance/repair services. In fact, the charges collected by the appellant are towards the use of amenities and not for the maintenance and repair of roads, street lights, plantation etc. 4.3 He further submits that in any case repairs and maintenance of roads including street lights, plantation etc. is not liable for the service tax in view of Section 97 of the Act and Notification No. 24/2009 dated 27.7.2009. Therefore, the impugned orders are required to be set aside. 5. On the other hand, learned A.R. submits that the appellant is providing the services of maintenance of roads, street lights, plantation etc which is specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and such other services and amenities as may be provided by it, including provision of street lighting, at such rates as may be prescribed, from time to time. Such fees or charges may be levied on the plot holders or other persons receiving benefit of the services or amnesties. Rule 29 of MID Rules, 1962 29. Service Charges - Where the Corporation provides any amenities in or to any industrial area or estate, then there shall be levied and collected from every person holding under the Corporation any premises whether a lessee or otherwise in such area or estate, a fee at such rate not exceeding the following rate as the Corporation may determine, regard being had to be expenses incurred for providing and maintaining such ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eposited into the Govt. treasury. Such activity is undertaken as mandatory and statutory functions. These are not in nature of service to any particular individual or for any considerations. Performing of such activity by a statutory/public authority under the provisions of law does not come under the taxable service and therefore no service tax is leviable on such activity. 7.2 There is no doubt that the appellant are providing these services in accordance with MID Act 1961 and Rules framed there-under and the activity undertaken by them is mandatory and statutory functions therefore, the activity as per the said Circular are not liable to service tax. 7.3 We further find that Section 97 of the Finance Act, 1994 and the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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