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M/s Madhya Pradesh Audyogik Kendra Vikas Nigam Indore Ltd Versus Commissioner of Central Excise And Service Tax, Indore

2015 (6) TMI 914 - CESTAT NEW DELHI

Waiver of pre deposit - 'Management, Maintenance or Repair service on the Annual Maintenance Charges - Held that:- Amount received as AMC is not deposited in the Govt. treasury. Further there is no constitutional basis to hold that services rendered as a statutory function are ipso facto immune from liability to service tax. Thus, the decision of CESTAT in the case of Maharashtra Industrial Development Corporation (2014 (11) TMI 311 - CESTAT MUMBAI) may be per incuriam of the Constitution of Ind .....

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, Member (T),JJ. For the Appellant : Shri Rajesh Kumar, Adv. & Shri Manish Lodha, CA For the Respondent : Ms Suchitra Sharma, DR ORDER Per: R K Singh: The Stay Application along with Appeal has been filed against Order-in-Original No.20/COMMR/ST/IND/2013, dated 10.07.2013 in terms of which service tax demand of ₹ 73,08,224/- has been confirmed along with interest and penalties under 'Management, Maintenance or Repair service on the Annual Maintenance Charges (AMC) collected by the .....

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Corporation Vs. CCE, Nasik 2014 (36) S.T.R. 1291 (Tri. - Mumbai), which are reproduced below:- "7.1 We further find that the CBEC Circular No. 89/7/2006 dated 18.12.2006 clarifies that the activities performed by sovereign/public authority under the provisions of law are in nature of statutory obligations which are to be fulfilled in accordance with law. The fee collected by them for performing such activity is in nature of compulsory/ statutory levy as per the provisions of relevant statut .....

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es 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 No.24/2009 dated 27.7.2009 exempts the services of maintenance and repairs of roads. Therefore, the appellant are not require to pay service tax on their activity as discussed above. The appellant are executing their work which is statutory in .....

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