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2023 (10) TMI 1115 - AT - Service TaxLevy of service tax - erection, commissioning and installation of railway signalling and telecommunication facilities - construction of Rail Over Bridges for companies other than Indian Railways - exemption from service tax as provided in Entry 14 (a) of N/N. 25/2012 - HELD THAT:- The appellant have done the work for railways, as is evident from the nature of work from the show cause notice. It is further found that the said works qualify for exemption under Sl.No.14(a) of Mega Exemption Notification No.25/2012- ST. This Tribunal has held in the precedent rulings that there is no distinction drawn by the statute with respect to public railways or private railways. It is further found that the work has been done and or the services provided to the Government companies like RITES, NTPC, IRCON, which are wholly owned by the Government of India and the management of these companies are controlled by the Ministry of Railways. The impugned order set aside - appeal allowed.
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