SHRI GOVINDASWAMY BALRAJ Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS stay petition is directed against waiver of pre -deposit of the following amounts:

(2.) HEARD both sides and perused the records. The issue involved in this case is whether the activity of formation or improvement/re -asphalting of the existing roads for National Highway Authority, Public Works Department, KIADB (Karnataka Industrial Area Development Board), KUIDFC (Karnataka Urban Infrastructure Development Finance Corporation), KRDCL (Karnataka Road Development Corporation Ltd.,) etc is liable for service tax under the category of Management Maintenance or Repair services under the Provisions of the Finance Act 1994.

(3.) The undisputed facts are that the appellant herein bid for the contract of the maintenance/management/re -asphalting of the existing roads. The undisputed facts is also that the said reasphalting or improvement of the existing roads are being undertaken for the National Highway Authority etc. The lower authorities have come to the conclusion that the activities or the services rendered by the applicant would fall under the category of management, maintenances or repair of the immovable properly. The said findings of the adjudicating authority are reproduced herein below.