2017 (9) TMI 1614

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..... f June, 2005 to the 26th day of July, 2009. Such fact remains undisputed by the Revenue since the period of impugned activity pertained to the exempted period - appeal allowed. Land Development charges - whether taxed under the heading ‘Management Consultancy Services’? - scope of SCN - Held that: - It does not appeal to common sense how the receipt sought to be taxed as land development servic .....

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..... g provision of Section 66 was not made applicable to Repair and Management of roads during the period on and from the 16th days of June, 2005 to the 26th day of July, 2009. Such fact remains undisputed by the Revenue since the period of impugned activity pertained to the exempted period. Accordingly, the appeal on such count is allowed. 2. Appellant s second contention is that Land Development .....

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