Railway signalling and telecommunication services to government companies qualify for service tax exemption under Entry 14(a) Notification 25/2012

M/s Kiran Infra Engineers Ltd. Versus Commissioner, Central Excise & CGST, Jaipur

M/s Kiran Infra Engineers Ltd. Versus Commissioner, Central Excise & CGST, Jaipur - TMI Issues:
The issue in this appeal is whether the appellant is liable to pay service tax under composite contract, being erection, commissioning and installation of railway signalling and telecommunication facilities and construction of Rail Over Bridges for companies other than Indian Railways.

Details of the Judgment:

Issue 1: Liability to pay service tax under composite contract
The appellant was registered for services under ECIS, GTA, etc., engaged in design, supply, installation, testing, and commissioning of signalling and telecommunication facilities for railways and construction of Road Over Bridges for companies other than Indian Railways. The Department contended that the appellant was liable to pay service tax, invoking the extended period of limitation. The appellant argued that the services were exempt under Mega exemption notification No. 25/2012-ST. The Adjudicating Authority confirmed the demand, imposing interest and penalty. The Commissioner (Appeals) upheld the decision, stating that the services were meant for private/commercial use and not public carriage. The appellant cited precedents where the Tribunal held that the exemption applies to railways without distinction between public and private railways. The Tribunal found that the works qualified for exemption under the Mega Exemption Notification and allowed the appeal, setting aside the impugned order.

Key Points:
- The appellant provided services related to railways and qualified for exemption under the Mega Exemption Notification.
- Precedent rulings established that there is no distinction between public and private railways for exemption purposes.
- Services were provided to Government companies controlled by the Ministry of Railways.
- The Tribunal allowed the appeal and set aside the impugned order, granting consequential benefits if any.

Significant Phrases:
- Mega exemption notification No. 25/2012-ST
- Extended period of limitation
- Service tax liability
- Adjudicating Authority
- Commissioner (Appeals)
- Precedent rulings
- Ministry of Railways

Legal Terminology:
- Composite contract
- Erection, commissioning, and installation
- Rail Over Bridges
- Mega Exemption Notification
- Tribunal's findings
- Consequential benefits

Final Decision:
The Tribunal allowed the appeal, finding that the appellant's works qualified for exemption under the Mega Exemption Notification, with no distinction between public and private railways, and set aside the impugned order.