RAMESH KUMAR Vs. COMMISSIONER OF CENTRAL EXCISE, MYSORE

JUDGEMENT

(1.) THIS application filed by the appellant seeks waiver and stay in respect of the adjudged dues which include demand of service tax and education cess totaling to Rs. 3,54,04,733/ - demanded for the period from 6 -6 -2005 to 26 -7 -2009 in respect of management, maintenance or repair of roads undertaken by the appellant. On a perusal of the records and hearing both sides, we have found this case fit for summary disposal. Accordingly, after dispensing with pre -deposit, we take up the appeal.

(2.) THE learned consultant for the appellant submits that the above activity has been exempted from levy of service tax under the head management, maintenance or repair retrospectively from 16 -6 -2005 to 26 -7 -2009 under Section 97(1) of the Finance Act, 1994. He has also produced the full text of the new Section 97 inserted in the Finance Act, 1994, which reads as follows : -

(3.) THE learned consultant submits that the adjudicating authority rightly found that the activity undertaken by the appellant was maintenance and repair of roads. In this connection, he refers to para 30 of the impugned order, which we have perused. We have also heard the learned Commissioner (AR) who fairly acknowledges the amendment of law cited by the learned consultant.