TMI Blog2017 (1) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... vices. As regards the service tax liability on Management, Maintenance and Repair Services, we find that the said maintenance and service were undertaken by the appellant in respect of the roads and as well as the construction of roads - Section 97 of Finance Act, 1994 categorically mandates for non-levy of service tax in respect of Management, Maintenance and Repair of roads during the period from days 16.06.2005 to 26.07.2009 (both days inclusive) - demand of tax and interest set aside. As regards Site formation service carried out for the railways authorities, the adjudicating authority has only held that the exemption under notification 17/05 is not applicable on the ground that they had not provided any document in support of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised with interest and also imposed equivalent amount of penalties. 5. Ld. counsel appearing on behalf of the appellant submits that as regards the as regards the service tax liability respect of item no. (i) and (iv) hereinabove, they are not contesting the same and have discharged the service tax liability and the interest thereof. They are only seeking leniency in setting aside the penalties imposed by the adjudicating authority. As regards item no. (ii) Management, Maintenance and Repair Service, it is his submission that provisions of Section 97 would be applicable as these services were rendered by the appellant in respect of Management, Maintenance and Repair of the roads during the period as indicated in Section 97. As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusive) with a specific provision exempting the service tax liability for the period in question, we find that the impugned order upholding the tax liability with interest is unsustainable and is liable to be set aside. 9. As regards Site formation service carried out for the railways authorities we fine that the adjudicating authority has not denied the said claim of the appellant that the site formation was undertaken by them on contract received from railways. The adjudicating authority has only held that the exemption under notification 17/05 is not applicable on the ground that they had not provided any document in support of the contention that the excavation has been related to the activity of railways. The documents which are pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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