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TMI Blog2024 (5) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... iding gravel topping and laying laterite along the build road, had received payment towards Management, Maintenance or Repair services, and Commercial or Industrial Construction services, rendered to M/s.Neyveli Lignite Corporation Ltd., Neyveli but had not remitted the applicable service tax. This prompted the revenue to issue a show-cause notice dated 10.10.2009, proposing to recover the afore-said service tax and, after due process, vide Order-in-Original No.10/2012 (ST) dated 11.12.2012. 2. The proposals in the show cause notice came to be confirmed, against which the taxpayer appears to have preferred an appeal before the First Appellate Authority. After hearing the appellant, the Commissioner (Appeals) per impugned Order-in-Appeal, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the demand of service tax on the appellant is sustainable in the eye of law?". We have heard the rival contentions. We have also carefully perused the orders of Lower Authorities and we have also gone through the orders relied upon during the course of arguments before us. 9. It is an undisputed fact that the appellant had rendered inter alia the services of road construction in private commercial premises of Neyveli Lignite Corporation, and thus claimed the benefit of Notification No.24 ibid. The Notification No.24/2009-ST dated 27.7.2009 provides for exemption of service tax on management, maintenance or repair of roads and the new Section 97 introduced vide Finance Act, 2012 gave retrospective amendment to this notification w.e.f/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in view of the admitted fact that the appellant had constructed roads for different commercial entities/organization, the benefit of the exclusion provided in the definition clause should be available to it. 8. Therefore, the impugned order, confirming the Service Tax demand against the appellant will not stand for judicial scrutiny. Accordingly, after setting aside the same, we allow the appeal in favour of the appellant." 10. Following the judicial discipline and the above ratio, we are also of the view that they demand raised and confirmed against the taxpayer in the case on hand cannot sustain. 11. Resultantly, we set aside the impugned order and allow the appeal with consequential benefits, if any, as per law. ( Pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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