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2024 (5) TMI 464 - CESTAT KOLKATAExemption from Service tax - activity of providing services to the Railways - appellant constructed new railway lines/ gauge conversion of MG Lines to BG Lines, an extension work of North Frontier Railway - benefit of Serial No.14 of N/N. 25/2012- ST dated 20.06.2012 - HELD THAT:- On going through the evidence provided by the appellant, certifies that the appellant was engaged in the construction of new railway lines, therefore, the appellant is covered under Serial 14 of Notification No.25/2012-ST dated 20.06.2012. The appellant is entitled for the exemption and not required to pay any service tax on the services provided by them in this case and no service tax is payable by the appellant, further, the penalty is also not imposable. The impugned order is set aside and the appeal is allowed.
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