2008 (8) TMI 221

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..... by way of thermite welding and the rails are fixed to earth. In view of the fact that service of civil construction for railways is exempted from payment of service tax, the applicants have a strong case in their favour – stay granted - ST/308/2008 - ST/314/2008-(PB) - Dated:- 25-8-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) S/Shri V. Lakshmi Kumaran S. Vasudeva .....

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..... essing of goods and the activity does not fall under business auxiliary service. The appellants submitted that as per Glossary of Building and Civil Engineering Terms, British Standards Institute, civil engineering works is construction works that comprises a structure, such as a dam; bridge, road, railway, runway or sewerage system. As per provisions of Finance Act, service provided in respect of .....

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