COMMR. OF C. EX. & CUS. Vs. RAJDEEP BUILDCON PVT. LTD.
LAWS(CE)-2015-1-125
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 16,2015

Commr. of C. Ex. And Cus. Appellant
VERSUS
Rajdeep Buildcon Pvt. Ltd. Respondents

JUDGEMENT

M.V. Ravindran, Member (J) - (1.)THIS appeal is filed by the Revenue against Order -in -Appeal No. AGS (172)79/09, dated 5 -8 -2009 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. The miscellaneous application filed by the Revenue is for adducing additional grounds. We considered the said application and allow the same and take up for disposal along with the main appeal. Miscellaneous application is disposed of.
(2.)HEARD both the sides and perused the records.
On perusal of the records, it transpires that the first appellate authority has set aside the Order -in -Original which confirms the demand raised on the appellant, on the ground that they have provided 'management, maintenance and repair service' and also availed ineligible Cenvat credit.

(3.)AS regards the Service Tax liability under the category of 'management, maintenance and repair service', we find that the said services were rendered by the appellant to National Highways Authority of India for the maintenance or repairs of the roads. We find that the issue is no more res Integra inasmuch as vide Finance Act of 2012, retrospective exemption was granted under Section 97 and Section 98. We reproduce the same as under:
"SECTION 97. Special provision for exemption in certain cases relating to management, etc., of roads. - (1) Notwithstanding anything contained in Section 66, no Service Tax shall be levied or collected in respect of management, maintenance or repair of roads, during the period on and from the 16th day of June, 2005 to the 26th day of July, 2009 (both days inclusive).

(2) Refund shall be made of all such Service Tax which has been collected but which would not have been so collected had sub -section (1) been in force at all material times.

(3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of Service Tax shall be made within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President.

SECTION 98. Special provision for exemption in certain cases relating to management, etc., of non -commercial Government buildings. - (1) Notwithstanding anything contained in section 66, no Service Tax shall be levied or collected in respect of management, maintenance or repair of noncommercial Government buildings, during the period on and from the 16th day of June, 2005 till the date on which section 66B comes into force.

(2) Refund shall be made of all such Service Tax which has been collected but which would not have been so collected had sub -section (1) been in force at all material times.

(3) Notwithstanding anything contained in this Chapter, an application for the claim of refund of Service Tax shall be made within a period of six months from the date on which the Finance Bill, 2012 receives the assent of the President."

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