TMI Blog2017 (6) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... o been subjected to payment of sales tax/VAT. In this view of the matter, the work prior to 1st June, 2007 is also classifiable under the classification works contract as defined under Section 65(105) (zzm) of the FA - Diesel Locomotive Works Varanasi being a manufacturing facility of the railways or Indian Railway is also includable in the definition of railway as per definition hereinabove. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 1 st June 2007 under the head maintenance and repair on the ground that for the subsequent period i.e. after 1 st June, 2007, The Learned Commissioner have held that the Assessee is doing works contract and accordingly the work is not classifiable under maintenance and repair after 1 st June, 2007. The learned Counsel for the assessee urges that there cannot be two classification for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd repair' only for the said period, as held by him for the prior period. 5. Considering the rival submissions and on examining the facts on the record, we find that it is admitted fact that appellants have also used and supplied materials in execution of the work allotted by Railways, which is in the nature of replacement of moisture separator in shop, engine erection and test shop, HTS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined under Section 65(105) (zzm) of the Finance Act. We further find from the definition of the works contract in the Finance Act that the said definition excludes work in respect of Railways. Further we find that Section 2(31) of the Railways Act, 1989 defines, Railway means a railway, or any portion of a railway, for the public carriage of passengers or goods, and includes- (a) All lands wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turing facility of the railways or Indian Railway is also includable in the definition of railway as per definition hereinabove. Accordingly we hold that the work done by the appellant for DLW is exempt under the definition of works contract under the Finance Act. Accordingly we find that the show cause notice is unsustainable, accordingly set aside the impugned demands. The appellant shall be ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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