N.S. CONSTRUCTION Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) HEARD both sides. Applicant filed this application for waiver of pre -deposit of the Service Tax of Rs. 1,03,76,870/ -, interest and penalty.

(2.) The contention of the applicant is that the major portion of the demand i.e. approximately Rs. 73 lakhs is in respect of Repair and Maintenance of Government buildings and public roads. The contention is that now retrospective amendment has been made by Sections 97 and 98 of the Finance Act, 2012 for exemption from payment of Service Tax on maintenance & repair of roads and on management, maintenance or repair service in relation to non -commercial Government buildings with effect from 16th June, 2005. In view of the retrospective amendment made in respect of maintenance of public roads as well as noncommercial Government buildings, the demand is not sustainable.

(3.) IN respect of other demands, the contention is that a demand of approximately Rs. 26 lakhs was in respect of construction of commercial and industrial buildings. The contention is that the applicant has constructed building of Municipal Corporation of Chandrapur and out of the total area, approximately 500 sq. metre is the commercial area. However, the Revenue demand duty in respect of the whole of the contract, which is in respect of the construction of Municipal Corporation Building. In respect of the other demands, the applicant submits that they have paid an amount of Rs. 1,50,792/ - as Service Tax under Commercial and Industrial Construction Service along with interest of more than Rs. 36,000/ -.