2018 (2) TMI 228

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..... been borne by the respondent only - it is an admitted fact that no Service Tax is payable on the service provided to the railways. In that circumstance, whatever Service Tax paid by the respondent, is not a Service Tax and the same is refundable to the respondent - refund allowed - appeal dismissed - decided against Revenue. - Appeal No. ST/70854/2016-ST[SM] - Final Order No. 71102/2017 - Dated:- .....

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..... to January, 2012. Vide CBEC Circular No.137/185/2007-Cx.4 dated 06/02/2008, it has been clarified that the activity performing on account of Railway Contract, is exempted for Service Tax under the category of Commercial or Industrial Construction Services . As respondent paid Service Tax and on realizing the fact that they are not required to pay Service Tax, therefore, the refund claim was filed .....

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..... the prices of services rendered by the respondent are inclusive of all taxes and duties. In that circumstance, whatever Service Tax has been paid by the respondent and the same has been borne by the respondent only. If no Service Tax would have been paid by the respondent, the value of service provided by the respondent was the same. Further, I find that it is an admitted fact that no Service Tax .....

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