9911796707
TMI Blog2019 (2) TMI 1305X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Ramesh Nair The issue involved is taxability of services, namely, Management, Maintenance and Repair of Roads for the period 2005-2006 to 2008-2009 and GTA service on reverse charge mechanism. 2. Sh. Jigar Shah, Ld. Counsel appearing on behalf of the appellant submits that as regard the Management, Maintenance and Repair of Roads, it has been exempted retrospectively vide Section 97 of Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue reiterates the findings of the impugned order. 5. On careful consideration of the submission made by both the sides and perusal of records, we find that as regard taxability of Management, Maintenance and Repair of Roads, the same was exempted retrospectively by Section 97 of the Finance Act, 1994 which is reproduced below: [Special provision for exemption in certain cases relating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Roads is exempted for the period from 16.06.2005 to 26.07.2009 where under the period of the present case is covered. Accordingly, the demand of Management, Maintenance and Repair of Roads is not sustainable and the same is set aside. As regard the service tax demand on GTA service we find that though the Ld. Counsel submits that no consignment note was issued for the transportation of material f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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