TMI Blog2015 (10) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition given in the Act but later the same got exemption via notification issued by Central Government – Petition is allowed and the objection raised by the Department are overruled and the impugned assessment order is quashed – Decided in favour of the assessee. - W. P. No. 2868/2015 - - - Dated:- 16-9-2015 - Rajendra Menon And S. K. Seth, JJ. For the Petitioner : Shri Abhishek Oswal, learned counsel For the Respondent : Shri Sushrut Dharmadhikari, learned counsel ORDER The petitioner has filed this writ petition under Article 226 of the Constitution of India challenging the assessment order dated 13.5.2014 Annexure-P/1 and the consequential demand raised vide Annexure- P/14 and Annexure-P/18 by the Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner for Management, Maintenance and repairs of roads comes within the aforesaid service liable for payment of service tax, the impugned action is taken. However, it is the case of the petitioner that after the service provided by the petitioner was defined in the manner as indicated herein above, this service was exempted from payment of tax, a notification was issued by the competent authority and vide amendment to the Finance Act, 2012 inserted w.e.f. 28.05.2012 Section 97(1) was incorporated in the Finance Act, which reads as under:- 97. (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 the 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do hereby exempts the taxable service, referred to in sub-clause (zzg) clause (105) of section 65 of the Finance Act, 1994, provided to any person by any other person in relation to management, maintenance or repair of roads, from the whole of the service tax leviable thereon under Section 66 of the said Finance Act. (emphasis supplied) 4. Based on the aforesaid, a case is canvassed before us to say that the entire service rendered by the petitioner pertaining to Management, Maintenance or repairs of roads is totally exempted from payment of service tax duty. It is accordingly submitted that the action of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility of the petition thereafter. Admittedly as per the provision of Section 65(64) the work of Management, Maintenance or repairs of roads is a service which was initially held liable for payment of service tax, however, after having so notified the Central Government amended the statue as indicated herein above vide amending Act incorporated on 28.05.2012 in the Finance Act, 2012, exempted payment of service tax with respect to Management, Maintenance or repairs of roads for the period 16.06.2005 to 26.07.2009 (both days inclusive). Admittedly, period for which the impugned assessment was passed is within the aforesaid period thereafter, further another notification was issued as is evident from the notification No.24/2009 as reproduced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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