LAWS(MAD)-2015-12-296

K.O. PERIYAKARUPPAN Vs. UNION OF INDIA

Decided On December 16, 2015
K.O. Periyakaruppan Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) Both these Writ Appeals arise out of the dismissal of the Writ Petitions filed by the appellants herein, challenging the demand for service tax. Heard Mr. J. Anandkumar and Mr. R. Sundar Srinivasan, learned counsel appearing for the appellants, Mr. R. Murugappan, learned counsel appearing for the first respondent in both the Writ Appeals and Mr. R. Aravindan, learned Standing Counsel appearing for the second respondent in W.A. (MD) No. 1579 of 2011.

(2.) The demand for service tax made as against the appellants herein, related to the years 2005 to 2009. But, it appears that by a Notification No. 24/2009 -Service Tax, dated 27.07.2009, the Government exempted the taxable service referred to in sub -clause (zzg) of clause (105) of Sec. 65 of the Finance Act, 1994, provided to any person by any other person in relation to management, maintenance or repair of roads.

(3.) But, by a Notification bearing No. 25/2012 -Service Tax, dated 20.06.2012, issued by the Department of Revenue, Ministry of Finance, Government of India, the Government exempted certain taxable services listed out in the Notification. Serial No. 13 of the said notification reads as follows: - -