9911796707
TMI Blog2019 (11) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT HYDERABAD] has decided that the charging section of works contract under section 65(105)(zzzza) of the Finance Act, 1994 excludes railways. Since it does not qualify the term by saying railways for public carriage or railways by the Government , it was held that the term railways includes any form of railways in the absence of any stipulation to the contrary in the charging section - the charging section under CICS is also identically worded and find no reason to take a different view. Demand of interest and penalties - HELD THAT:- In both CICS and WCS the exclusions from railways, roads, dams, etc., extends to all forms of railways, roads, dams, etc., in the absence of any word restricting them to public railways, public roa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry , but does not include such services provided in respect of roads, airports, railways, transport terminals, bridge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects. 2. Consequently, the question is whether the demands made by the revenue on the assessees under these heads are sustainable and whether interest can be charged on such demands and whether penalties are imposed in these cases. The details of the appeals are as follows: a) United Rail Road Consultants Pvt Ltd ST/1937/2011 - is filed by the assessee for the period April 2004 to September 2009. b) ST/26063/2014 United Rail Road Consultants Pvt Ltd - is filed by the revenue against dropping of demands by the lower authority for the period Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eviable on them. Consequently, no demand on interest and no penalties can be imposed upon them. 4. The case of the revenue is that both CICS and WCS exclude railways or roads. These should be understood as is commonly understood to mean the railway lines of Indian Railways and public roads. Although there could be roads inside the private premises or inside factories or colonies but they do not qualify for exclusion under charging section. Similarly, there could be private railways such as railway sidings of the ports, private factories, etc., but they do not qualify as railways for the purpose of exclusion from the charging section. Therefore, the assessees are fully chargeable to service tax for the services rendered by them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d)] or WCS [section 65(105)(zzzza)], the benefit of such doubt should go to the assessee and not otherwise. 7. Since, this bench has already decided that railways includes private railways for the purposes of the charging section, in one of the assessees own case [United Rail Road Consultants Pvt Ltd in Final Order No. 30695/19] and in the case of KVR Rail Infra [2019 (5) TMI 376 (CESTAT-Hyd)] , we find no reason to deviate from the view already taken, considering that these views have not been overturned by any superior judicial forum. 8. Accordingly, we find that in both CICS and WCS the exclusions from railways, roads, dams, etc., extends to all forms of railways, roads, dams, etc., in the absence of any word ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
