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2018 (12) TMI 18 - AT - Service TaxClassification of services - certain works for Railways on works contract basis - Works contract service or not - Department seeks to demand service tax under “management, maintenance and repair services” on the services rendered by them - reverse charge mechanism - liability of service tax on GTA service - Held that:- It is not in dispute that the services rendered by the appellant during the relevant period involved both supply of materials and rendition of services and therefore are in the nature of works contract. The copies of the contracts provided by the learned counsel also clearly indicate that the nature of their contracts was works contracts. Further, show cause notice itself mentions that they had entered into contracts with Railways for works contract. The Railways had deducted VAT on composition basis from their bills towards payment of VAT component on the goods supplied by them - the works contract in respect of Railways was excluded from the definition. There is no hesitation in holding that appellant’s services were not exigible and they were not required to pay any service tax both before 01.06.2007 and after this date - demand set aside. GTA Service - liability of service tax - Held that:- The appellant admitted that there is liability on some of the transaction of transportation of goods, where they engaged the goods transport agencies to the extent of ₹ 9,951/- on reverse charge mechanism - demand upheld alongwith Interest. Appeal allowed in part.
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