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2013 (8) TMI 530 - CESTAT MUMBAICommercial or Industrial Construction Service u/s 65(30a)(b) - Assesse undertook civil construction of viaduct and stations of Delhi Metro Railway Project - Revenue was of the view that the assesse were liable to discharge service tax on the activity - Held that:- The demand of Service Tax on construction undertaken for Delhi Metro Rail was clearly unsustainable in law – Demand and Penalty was set aside. In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the question of imposing any Service Tax on the railways run by the DMRC does not arise at all - There was no evidence to show that the Government neither examined the matter and came to such a conclusion nor was there any circular or notification issued by the Government in this regard – DOYPACK SYSTEMS (PVT) LTD Versus UNION OF INDIA [1988 (2) TMI 61 - SUPREME COURT OF INDIA]. The definition had no bearing whatsoever and not applicable for interpreting the law as it stood at the relevant time - Revenue relied upon Section 65D(o) in the context of transportation of passengers by various modes such as monorail, tramways, metro rails etc - The definition came into force only w.e.f 01/07/2012 but the demands in the order pertain to the period prior to 01/07/2012 - The exemption also clearly indicated the legislative intent of not taxing construction work pertaining to Railways - Decided in favor of assesse.
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