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2018 (10) TMI 1068 - CESTAT MUMBAILiability of service tax - construction services - scope of services provided to railways - whether design, supply and erection of warehouse for exclusive use of CONCOR to store imported and export containerized cargo would fall under the scope of exclusion clause of construction work of Railways? - Held that:- The learned Commissioner (Appeals) has decided the issue in favour of the respondent on the ground that the Revenue could not establish that the construction undertaken by the respondent were not in relation to Railways - We do not find merit in the said findings of the learned Commissioner (Appeals) inasmuch as the burden to claim exemption from the levy requires to be established by the claimant that his case falls within the four corners of the exemption clause. In the present case, it is the respondent’s burden to establish before the authorities below through cogent evidence that the construction undertaken by them relates to Railways. The mater is remanded to the learned Commissioner (Appeals) who shall examine whether the construction undertaken by the respondent fall within the exception clause of the definition of ‘construction service’ as was in force during the relevant time - appeal allowed by way of remand.
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