K. JAWAHAR Vs. COMMR. OF C. EX.

JUDGEMENT

(1.) THE appellants are in appeal against the impugned orders along with stay applications wherein various demands of Service Tax have been confirmed against them under the category of "Maintenance and Repair services" for maintaining and management of roads. Heard both sides. The Finance Act, 1994 has been amended by introducing Section 97(1) wherein special exemption has been granted for 'management and maintenance of roads' for the period 16 -6 -2005 to 26 -7 -2009 and for the period after July, 2009, the activity of 'management and maintenance of roads' has been exempted from Service Tax. In view of this observation, we find that in all the matters, the period is subsequent to 16 -6 -2005 when the entry of 'management and maintenance of roads' came into existence. As per the amendment made by the Finance Act, 2012, the issue is no more res integra. Therefore, we set aside the impugned orders and allow the appeals with consequential relief, if any. The stay petitions are also disposed of in the above terms.