2015 (3) TMI 596

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..... services provided by the appellant, in fact the cost of the material supplied is required to be deducted. If the same is taken into consideration, the demand of service tax shall come down drastically. He further submits that all the services provided by the appellants in relation to railways were w.e.f . 01.06.2007. The services provided to Railways are exempted from levy of service tax. If the .....

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..... the following services :- (a) Replacement of old and defective paper insulated cable by jelly filled cable for Bilaspur , KRBA , MDGR and Raigarh Exchange of Bilaspur Division. (b) Replacement of defective power cable by signal cable 12 core in Bilaspur Division. (c) Replacement of interlocked level crossing grates with electrically operated gates 08 sets at various stations in Bilaspur D .....

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..... o be deducted. If the same is taken into consideration, the demand of service tax shall come down drastically. He further submits that all the services provided by the appellants in relation to railways were w.e.f . 01.06.2007. The services provided to Railways are exempted from levy of service tax. If the rate of service tax is considered as 12.36%, the demand against M/s. Saulja Radio Stores sha .....

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