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TMI Blog2013 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... gs - in the absence of any specific exemption notification exempting the activities undertaken in respect of maintenance, management or repairs of Railway sidings, the assesse was liable to pay Service Tax - The Railways were not collecting any statutory fee but were collecting service charges for the services - There was also no financial hardship pleaded by the assesse. Waiver of Pre-deposit - assesse had not made out a prima facie case for complete waiver of dues adjudged against them - the assesse was directed to make a pre-deposit of 50% of the Service Tax - on such compliance the balance of Service Tax, interest and penalties shall stand waived and recovery stayed during the pendency of the appeals – conditional stay granted. - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties were also imposed under Section 78 of the Finance Act, 1994 apart from penalties under Sections 77 and 76 and also fees for non-filing of returns levied under Rule 7C of Service Tax Rules, 1994. It is against these orders, the appellants are before us. 3. The ld. Advocate for the appellant submits that Railways are a Government undertaking, being part of the Ministry of Railways and hence, they are not liable to any Service Tax. Secondly, they have not even recovered the cost of rendering the service; hence, they are not liable to pay any Service Tax. Thirdly, the Advocate submits that vide Notification No. 54/2010-S.T., dated 21-12-2010 which amended Notification No. 24/2009-S.T., dated 27-7-2009, exemption is available in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by him, in relation to, - (a) management of properties, whether immovable or not; (b) maintenance of repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle . 5.2 As per Section 65(105)(zzg) taxable service rendered to any person by any person in relation to management, maintenance or repair is leviable to Service Tax. Prior to 1-5-2006, the taxable service was defined as any service rendered to a customer by any person in relation to management, maintenance or repair. In the instant case, the appellant has entered into contracts with various private Railway sidings owners for the maintenance and repairs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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