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2014 (5) TMI 339 - AT - Service TaxServices provided to railways - Erection, installation and commissioning service - pumping of water from Mahi River to railway’s overhead tanks, boring for tube wells, developing and testing of tube wells, painting and dismantling of lever frames, erection of structures, laying of S&T cables and supply and installation of signaling material in connection with providing interlocking of railways - Held that:- even if their contracts with the railways are vivisected for charging the service tax on the taxable service components, the component of the taxable service would be very small whose value during each year would be within the exemption limit prescribed under Notification No. 6/2005-S.T. However, on going through the impugned order, we find that in para 6.1 of the order, the Commissioner (Appeals) had given a categorical finding that the appellant have not disputed that their service to railways falls under the category of “erection, installation and commissioning service” and their main contention is that the same is not taxable as the service has been provided to the railways. In the impugned order, the appellant’s contracts with the railways have nowhere been analyzed for ascertaining as to whether the contracts were providing erection, installation and commissioning service or otherwise. In view of this, the impugned order is not sustainable. The same is set aside and the matter is remanded to the Commissioner (Appeals) for de novo decision after hearing the appellant and examining their contracts with the railways. - Decided in favour of assessee.
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