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2024 (5) TMI 464 - AT - Service TaxExemption from Service tax - activity of providing services to the Railways - appellant constructed new railway lines/ gauge conversion of MG Lines to BG Lines an extension work of North Frontier Railway - benefit of Serial No.14 of N/N. 25/2012- ST dated 20.06.2012 - HELD THAT - On going through the evidence provided by the appellant certifies that the appellant was engaged in the construction of new railway lines therefore the appellant is covered under Serial 14 of Notification No.25/2012-ST dated 20.06.2012. The appellant is entitled for the exemption and not required to pay any service tax on the services provided by them in this case and no service tax is payable by the appellant further the penalty is also not imposable. The impugned order is set aside and the appeal is allowed.
Issues involved:
The appeal against the order demanding service tax for providing services to the Railways. Details of the Judgment: Issue 1: Entitlement to exemption under Notification No.25/2012-ST The appellant was awarded a contract for construction work by the Northern Frontier Railway. The appellant claimed exemption from service tax under Serial No.14 of Notification No.25/2012-ST. However, an investigation revealed that the appellant might not be entitled to this exemption. The authorities relied on a previous Tribunal decision to deny the benefit of the exemption. The appellant argued that their case differed from the precedent cited, as the Railways had certified their work as a new construction, falling under the category of original work. The appellant presented evidence to support their claim, including certificates from the Railways. After considering the submissions, the Tribunal found that the appellant was indeed engaged in the construction of new railway lines, qualifying them for the exemption under Serial 14 of the Notification. Decision: The Tribunal held that the appellant was covered under Serial 14 of Notification No.25/2012-ST and was entitled to the exemption. Consequently, the appellant was not liable to pay any service tax for the services provided, and no penalty was imposed. The impugned order demanding service tax was set aside, and the appeal was allowed with any consequential relief deemed necessary.
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