2015 (6) TMI 17

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lant : Shri O P Agarwal, CA For the Respondent : Smt Suchitra Sharma, DR ORDER Per: R K Singh: The appellants have filed the stay application along with appeal against the Order-in-Appeal No.111(VC)ST/JPR-II/2013, dated 25.04.2013, which upheld the Order-in-Original dated 10.02.2012 in terms of which service tax demand of Rs. 15,62,278/- for the period 01.04.2008 to 30.06.2009 was confirmed al .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd there is specific exclusion for road and repairs of road from the scope of work contract. They also referred to section 97 of Finance Act, 1994 (inserted by Finance Act, 2012), which provided that notwithstanding anything contained in section 66 no service tax is to be levied/collected in respect of management, maintenance or repair of roads during the period on or from 16.06.2005 to 26.07.2009 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner and the work was along the state highways. Thus, it is quite arguable that the drainage/fencing and pavements form part of the road as the interpretation of word "road" can be confined only to the part which vehicles ply to the exclusion of pavement and fencing on the sides. In case of Himalaya Plantations Vs. CCE, Nagpur [2014-TIOL-782-CESTAT-MUM], the Tribunal observed that it appears that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X