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2017 (9) TMI 81 - AT - Service TaxSite formation and clearances, excavation and earth moving and demolition service - benefit of N/N. 17/2005-S.T., dated 7-6-2005 - the original authority had reservation in extending the benefit of this notification, since, the construction work has been carried out for a private railway and not for the Government railway - Held that: - From the notification, it is evident that service provided by any person for construction of roads, airports, railways, transport terminals, bridges, tunnels, dams, ports are exempted from Service Tax. There is no dispute that the activity carried out by the respondent was in connection with construction of railways - the benefit of N/N. 17/2005 is to be extended irrespective of whether the construction has been carried out for private or Government railway - appeal dismissed - decided against Revenue.
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