9911796707
TMI Blog2024 (6) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... A perusal of the said work order shows that the works have been rendered to the railways and during the relevant period, services rendered to the railways were exempted from Service Tax. Further, from the Work Orders, it is observed that the services rendered are rightly classifiable under the category of works contract service as they involve transfer of property in goods. It is observed that the client has registered the aforesaid contracts under the Odisha Value Added Tax Act, 2004 and paid Works Contract Tax to the Government, but, in the Notice, no demand has been made under 'Work Contract Service'. Thus, it is observed that the demand confirmed under 'Commercial or Industrial Construction Service' is not sustainable an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Service Tax and accordingly, had not paid Service Tax on the said activities. 3. A Show Cause Notice dated 20.10.2010 was thereafter issued to the appellant demanding Service Tax of Rs.3,87,212/- (including cess) for the period 2007-08, proposing to classify the services rendered by the appellant under the category of commercial or industrial construction service . 3.1. The Notice was adjudicated by the Ld. Assistant Commissioner of Central Excise Customs, Sambalpur, Orissa who vide Order-in-Original dated 25.01.2012 confirmed the demand of Service Tax along with interest and imposed penalty equal to the quantum of Service Tax confirmed in the order. 3.2. On appeal, the Ld. Commissioner (Appeals) vide the impugned order has also upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as argued that the demand is liable to be set aside on the ground of limitation also. 6. The Ld. Authorized Representative for the Revenue reiterated the findings in the impugned order. 7. Heard both sides and perused the appeal records. 8. We observe that the appellant has executed two work orders to their client namely, M/s. Vedanta Aluminium Ltd., Jharsuguda. The work order dated 31.07.2007 is meant for piping work in respect of railway lines. A perusal of the said work order shows that the works have been rendered to the railways and during the relevant period, services rendered to the railways were exempted from Service Tax. 8.1. It is also observed that the other work order dated 24.03.2007 is actually meant for construction of road a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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