TMI Blog2017 (5) TMI 1088X X X X Extracts X X X X X X X X Extracts X X X X ..... es of works contract in respect of railways. DMRC Metro Rail Project is covered by the scope of the term “railways” - demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 50645 of 2014 - Final Order No. 52940/2017 - Dated:- 13-4-2017 - Shri S.K. Mohanty, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Karan Sachdeva, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces were adjudicated and vide the impugned order, the Commissioner confirmed a service tax liability of ₹ 1,98,27,288/- and imposed penalties under Section 76 and 78 of the Finance Act, 1994. 2. The learned Counsel for the appellant submitted that the issue of their service tax liability is with reference to a single composite works contract. The Revenue has considered a portion of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... site in nature. This fact is not in dispute. In such situation, it is clear that there can be no tax liability on such contracts prior to 1.6.2007, on which date the new tax entry Works Contract Service was introduced in the Finance Act, 1994. For the period post 1.6.2007, the services rendered to railways were excluded from the scope of the service tax liability under Works Contract Service . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period post 01/06/2007, the tax entry works contract service excluded the services of works contract in respect of railways. DMRC Metro Rail Project is covered by the scope of the term railways . 3. The learned AR reiterated the findings of the lower Authorities. 4. We have heard both the sides and perused the appeal records. We find that the service tax liability of the appellant for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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