Feb
Dix Engineering Projects Services Pvt. Ltd. v.The commissioner of central excise: The CESTAT in the case having case no. Service Tax Appeal No. 378 of 2010 has set aside the service tax demand and allowed the appeal of the assessee on the basis that service tax demand arising during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads. The issue was whether the tax applied to the maintenance and repair of services rendered or not.?The appellant submitted that the issue is already covered by the amendment done in the year 2012 via Section 143 of the Finance Act, 2012, wherein Section 97 has been inserted into the Finance Act, 1994. Further, the bench has relied on the judgments of Allahabad High Court in Delta Erectors Pvt. Ltd. vs. UOI and Madhya Pradesh High Court in the case of M. P. Audhyogik Kendra Vikas Nigam vs. Chief Commissioner, where the court decided that the service tax from 2005-2006 to September 30, 2008 is not leviable under maintenance and repair service in relation to repair and maintenance of roads.