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TMI Blog2017 (9) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... was in connection with construction of railways - the benefit of N/N. 17/2005 is to be extended irrespective of whether the construction has been carried out for private or Government railway - appeal dismissed - decided against Revenue. - ST/58647/2013-CU(SM) - Final Order No. A/50395/2017-SM(BR) - Dated:- 11-1-2017 - Shri V. Padmanabhan, Member (T) Shri M.R. Sharma, AR, for the Appellant. None, for the Respondent. ORDER The present appeal has been filed by Revenue challenging the Order-in-Appeal dated 3-4-2013 passed by the Commissioner (Appeals), Raipur. The appellant is a holder of Service Tax Registration No. AAEFA4251DST001, and are engaged in rendering services of Site formation and clearances, excavation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand for Service Tax. Aggrieved by the impugned order, Revenue has filed the present appeal. 2. Heard Shri M.R. Sharma, ld. DR for the appellant. None appeared for the respondent. 3. The nature of work carried out by the respondent is - Site formation and clearance, excavation and earthmoving and demolition services . This has been rendered in connection with Railway siding for M/s. Raipur Infrastructures Co. Pvt. Ltd. The claim of the respondent before the lower authorities was that they were entitled to the benefit of Notification No. 17/2005-S.T., dated 7-6-2005. The notification is reproduced below : In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be extended irrespective of whether the construction has been carried out for private or Government railway. The relevant findings are reproduced below : 5.3 In the instant case, I find that the department alleged in the show cause notice that appellant has provided services for constructions of various civil works in the Railway siding of M/s. Raipur Infrastructures Co. Pvt. Ltd. services which are falling under category of Site formation and clearance, excavation and earth moving and demolition services under Section 65(97a) of the Finance Act, 2005. From the above allegation, it is clear that they have provided services for construction of railway or railway sidings which is exempt from payment of service tax by virtue of notif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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