TMI Blog2018 (8) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance and repair of roads, came into existence. Appeal dismissed - decided against Revenue. - S.T. Appeal No.146/10 - FO/76459/2018 - Dated:- 13-6-2018 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri K. Choudhury, Supdt. (AR) for the Revenue (s) Shri Ravi Raghavan, Adv. and Shri R.Rajak, C.A. for the Respondent (s) ORDER Per Shri P.K. Choudhary: The present appeal is filed by the Revenue against the Order-in-Appeal No.17/RAN/2010 dt.11.02.2010 passed by Commissioner (Appeals) of Central Excise Service Tax, Ranchi. 2. Briefly stated the facts of the case are that the Respondent- Assessee, M/s Hindustan Steel Works Construction Ltd., entered into a contract with Steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ads, are used for commercial activity and not for public utility service. The ld.D.R. further submits that w.e.f. 16.06.2005, Section 65 (64), the services relating to maintenance or management of immovable properties such as roads, airports etc. are covered under the purview of service tax. This has been specifically clarified in the CBEC s Circular No.B1/6/2005-TRU dated 27.07.2005. 4. The ld.Advocate appearing on behalf of the Respondent- Assessee, submitted a written submissions and made the Bench go through the statutory provisions, Notification and CBEC s Circular dated 27.07.2005 and also filed a compilation relying upon the various decisions. The ld. Advocate submits that the issue in this appeal is whether the service tax is lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excluded from the ambit of works contract service in terms of Section 65(105)(zzzza) of the Finance Act, 1994. He also submits that the repair and maintenance of roads have been excluded from the levy of service in terms of the specific entries of Commercial or Industrial Construction and Works Contract services under Section 65(25B) and Section 65(105)(zzzza) of the Finance Act, 1994, respectively. The ld.Advocate strongly argued that once this is specifically excluded in terms of the aforesaid tax entries, the same cannot be taxed under any general category of management, maintenance or repair service. 5. Heard both sides and perused the appeal records. 6. We find that the present issue is no more res-integra in view of the var ..... X X X X Extracts X X X X X X X X Extracts X X X X
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