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TMI Blog2018 (4) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... s contract service. Since, such service was brought into the tax net w.e.f. 01.06.2007, the appellant cannot be taxed under any other category of service prior to such date - Since the appellant admittedly provide works contract service and the definition of works contract service specifically excludes railway from its purview for levy of Service Tax, the activities provided pursuant to the contract even after 01.06.2007 cannot be taxed under the work contract service. Appeal allowed - decided in favor of appellant. - ST/55548/2014-ST [DB] - FINAL ORDER NO. 51097/2018 - Dated:- 19-3-2018 - Mr. S.K. Mohanty, Member (Judicial) and Mr. V.Padmanabhan, Member (Technical) Present for the Appellant : Mr.Prasant Shukla, Advocate Pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices provided by the consortium as per the contract should not be taxed prior to such date under the category of erection, commissioning or installation service. He also submits that as per the definition of works contract, the works executed in relation to railway projects should be excluded for the purpose of levy of Service Tax. To support such stand, the ld. Advocate has relied on the Final Order No. 50485 - 50490/2017 dated 23.01.2017 passed by this Tribunal, in the case of M.M. Constructions, Kiran Udyog (Kiran Infra Engs. Ltd.). 3. On the other hand, the ld. DR appearing for Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. On perusal of the case records, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as introduced in the Finance Act, 1994. For the period post 1.6.2007, the services rendered to railways were excluded from the scope of the service tax liability under Works Contract Service . The exclusion is with reference to works contract in respect of, among other things, railways, bridges, etc. DMRC Metro Rail Project is also excluded under the category of railways. Reference can be made to the decision of the Tribunal in case of ETA Engineering Pvt. Ltd. 2016 (43) STR 547 (Tribunal-Delhi) and in case of Kumagai Skanska HCC Itochou Group Vs. CST, Delhi vide Final Order No.53833/2015 dated 28.12.2015. As such, Works Contract Service provided to Indian Railways as well as DMRC are excluded for tax liability. 10. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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