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TMI Blog2023 (9) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... ax - Exemption from service tax - activity of construction of bridges for railways - taxability in terms of N/N. 25/2012-ST dated 20.06.2012 w.e.f. 01.07.2012 - HELD THAT:- With effect from 01.07.2012 in terms of Notification No. 25/2012- ST dated 20.06.2012, the assessee has been exempted from payment of service tax for services by way of construction, erection, commissioning or installation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey, Authorised Representative For the Respondent : Shri P.K. Ghosh, Authorised Representative ORDER PER ASHOK JINDAL: Both sides are in appeal against the impugned order and the assessee has also filed an application for bringing additional evidences on record. 2. The facts of the case are that the assessee is a Public Sector Unit and was engaged in the activity of earth work in bridge approach an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee executed the said works awarded to them by M/s RITES Limited. 2.2 An investigation was conducted. It is alleged that the assessee is liable to pay service tax on their activity of construction of bridges for railways during the impugned period and demand of service tax of Rs. 4,41,41,374/- was proposed . The adjudicating authority dropped the demand of Rs. 1,62,67,702/-, but confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services by way of construction, erection, commissioning or installation of original works pertaining to an airport, port or railways, including monorail or metro. Admittedly, the assessee has executed the works which pertain to construction of railways and it has been admitted by the respondent that the assessee has provided such services to M/s RITES Limited. The activity undertaken by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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