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2023 (9) TMI 454 - AT - Service TaxLevy of Service Tax - works contract service - activity for railway tracks and other support structures etc. for NTPC, Bihar State Power Generation Company Limited (BSPGCL), Kanti Bijli Utpadan Nigam Limited (KBUNL), BTPS and SAIL - exemption N/N.17/2005-ST dated 07.06.2005 and under Clause 14 (a) of exemption N/N. 25/2012-ST dated 20.06.2012 - HELD THAT:- The same issue came up before this Tribunal in the case of Konkan Railway Corporation Limited [2023 (2) TMI 1175 - CESTAT MUMBAI], wherein this Tribunal has observed that The Railways Act, 1989 was enacted to authorize Government of India to operate the railway network of the country; it also affords a framework for administration of the railway services and jurisdictional monopoly. The ‘taxable service’ in Finance Act, 1994 excluding ‘railways’ from the ambit of the service did not place any restriction on benefit going to private railways. The statute, 10 ST/86191/2021 too, did not consider it necessary to fall back on the definition of ‘railways’ in another statute for determination of taxability and it is not open to the adjudicating authority to arrogate that privilege in an executive capacity. The intent of exclusion prior to 1st July 2012, and exemption for the period, thereafter, is abundantly clear. The issue is no more res-integra and the appellant is entitled for benefit of Notification No.17/2005-ST dated 07.06.2005 prior to 01.07.2012 and under Notification No.25/2012-ST dated 20.06.2012 for the period post 01.07.2012. There are no merit in the impugned order and the same is set aside - appeal allowed.
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