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TMI Blog2017 (10) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax on the activity of management, repair and maintenance as defined under Section 65 (105) (zzg) of the Finance Act, 1994 for providing services to the railways? Held that: - the term ‘railway’ includes each and every respect of the railway including all rolling stock stations, offices, warehouses, wharves, workshops, factories, etc. - the appellant shall be entitled to benefit of the N/N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance for 25 KVA invertors fitted in AC Coaches. Such AMC Services are exempted from payment of Service Tax under Notification No.24/2009 dated 27/07/2009 as amended by Notification No.54/2010-ST dated 21/10/2010 extending the exemption therein to management and repair of roads, bridges, tunnels, dams, airports, railways and transport terminals. Claiming the benefit of said notification appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd transport terminals is used. Thus, as per the exemption notification, the infrastructure projects related to railways terminals are exempted only. Further, the Notification No.24/2009 dated 27/07/2009 as amended by Notification No.54/2010-ST dated 21/10/2010 in respect of service in relation to management, maintenance or repair of infrastructure projects to Railways i.e. terminal of Railways, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion equipments, power supply and distribution installations used for the purposes of, or in connection with, a railway; (d) all rolling stock, stations, offices, warehouses, wharves, workshops, manufactories, fixed plant and machinery, roads and streets, running rooms, rest houses, institutes, hospitals, water works and water supply installations, staff dwellings and any other works constructed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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