2024 (5) TMI 464

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..... ed under Serial 14 of Notification No.25/2012-ST dated 20.06.2012. The appellant is entitled for the exemption and not required to pay any service tax on the services provided by them in this case and no service tax is payable by the appellant, further, the penalty is also not imposable. The impugned order is set aside and the appeal is allowed.
SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Indranil Banerjee & Shri Subrata Mukherjee, both Advocates for the Appellant (s) Shri J. Chattopadhyay, Authorized Representative for the Revenue ORDER The appellant is in appeal against the impugned order demanding service tax for their activity of providing services to the Railways. 2. The appellants we .....

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..... rendered by the appellant were services of welding, drilling, joining of rails and rail panels and other ancillary works including ultrasonic testing of welded joints to the railways. For that activity, this Tribunal came to the conclusion by holding that it does not fall under the category of original work which means either it be a new construction or it should be additions, alterations to abandoned or damaged structures on land that are acquired to make them workable or erection, commissioning or installations of plant, machinery or equipment or structures, whether pre-fabricated or otherwise. Therefore, benefit of the said Notification was denied. But in this case, the Railways itself has certified that it is a new work, therefore, it .....

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..... e certificate issued by the Railways certifying that the activity undertaken by the appellant are new railway lines. For the east of reference, the Certificate issued by the Railways are extracted hereinbelow:- 9. On going through the evidence provided by the appellant, certifies that the appellant was engaged in the construction of new railway lines, therefore, we hold that the appellant is covered under Serial 14 of Notification No.25/2012-ST dated 20.06.2012. 10. In that view, we find that the appellant is entitled for the exemption and not required to pay any service tax on the services provided by them in this case and no service tax is payable by the appellant, further, the penalty is also not imposable. Therefore, the impugned orde .....

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