9911796707
TMI Blog2024 (5) TMI 1433X X X X Extracts X X X X X X X X Extracts X X X X ..... as taken by the Tribunal in Anand Construction [ 2017 (9) TMI 81 - CESTAT NEW DELHI] and Tracks and Towers Infratech [ 2020 (2) TMI 40 - CESTAT NEW DELHI] . There is no good reason to differ with the aforesaid views expressed by the benches of the Tribunal. There is, therefore, no illegality in the order passed by the Commissioner (Appeals). The appeal is, accordingly, dismissed. - HON BLE MR. JUSTICE DILIP GUPTA , PRESIDENT And HON BLE MS. HEMAMBIKA R. PRIYA , MEMBER ( TECHNICAL ) Shri Rajeev Kapoor , Authorized Representative for the Appellant Shri Sanjay Grover , Advocate for the Respondent ORDER JUSTICE DILIP GUPTA The Department has filed this appeal to assail the order dated 12.09.2017 passed by the Commissioner (Appeals) by which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) of the Finance Act and observed that the activities relating to execution of works contract in respect of railways‟ were exempted from the ambit of service tax prior to 1.07.2012 and thereafter, also exempted under serial no. 14 (a) of the exemption Notification. To arrive at this conclusion, the Commissioner (Appeals) placed reliance upon the decisions of the Tribunal in SMS Infrastructure Limited vs. Commissioner of Central Excise and Customs, Nagpur 2017 (47) S.T.R. 17 (Tri.-Mumbai) and Commissioner of Central Excise, Raipur vs. Anand Construction 2017 (51) S.T.R. 435 (Tri.-Del.) . 6. Shri Rajeev Kapoor, learned authorized representative appearing for the Department submitted that the Commissioner (Appeals) committed an error in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh-investment projects attractive to investors while at the same time retaining control over the additions to the railway network as well as its integration with the existing infrastructure. The relevant sub-clause in Section 65 of Finance Act, 1994 which defines commercial and industrial construction‟ is : (25b) Commercial or Industrial Construction means (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Limited v. Municipal Corporation of Delhi and Others [2008 (103) DRJ 369] to drive home the point that coverage under Railways Act, 1989 is sufficient to consider any such infrastructure as railways. We notice that the Railway Act, 1989 provides for railways with public investment and private investment and both function under the same statute. Such railways established in the private sector have a statutorily acknowledged Administrator. Consequently, we too hold that railway sidings built by the appellant fall within the exclusionary portion of Section 65(25a) and are outside the ambit of taxation. 10. The same view was taken by the Tribunal in Anand Construction and Tracks and Towers Infratech. There is no good reason to differ with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
