TMI Blog2018 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 65 (105) (25b) of the Act, wherein the work done with Railways is not includable in taxable service. Appellant had paid the admitted taxes and nothing more was found payable in the Order-in-Original - demand set aside - appeal allowed - decided in favor of appellant. - ST/140/2011-ST[SM] - A/70779/2018 - Dated:- 11-8-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Viswanath S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oing major work for the Railways and the same was exempted under the definition under Section 65 (105) (25b) in respect of commercial or industrial construction service , wherein it was specifically provided that taxable service does not include such services, provided in respect of Roads, Airports, Railways, etc. Accordingly, the appellant under the mistaken belief that their services provided t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Order-in-Original dated 24th December, 2009, it is admitted fact that the appellant paid service tax along with interest for the year 2004 05, no service tax was payable for the year 2005 06, for the year 2006-07 Service Tax ₹ 16,767/- demanded on work with railway authority, in the nature of general repairs, whitewashing, printing, etc. and for the year 2007 08, the tax payable was worke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and nothing more was found payable in the Order-in-Original. It is also an admitted fact that the appellant had maintained proper records of the transactions and the show cause notice was issued on the basis of profit and loss account and the balance-sheet of the appellant. In this view of the matter, I allow the appeal and set aside the impugned order, so far it has confirmed the balance demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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