2013 (9) TMI 32

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....The appellant, Central Railway undertook maintenance and repairs of Railway sidings owned by private parties under agreements entered into with such owners. The Revenue was of the view that the activities undertaken by the Railways comes under the taxable service of "management, maintenance and repair services" as defined under Section 65(105)(zzg) of the Finance Act, 1994 read with Section 65(64) ibid with effect from 16-6-2005. Therefore, two show cause notices, one dated 13-10-2010 demanding Service Tax for the period 2005-06 to 2007-08 and another dated 3-5-2011 for the period 2010-11 were issued demanding Service Tax of Rs. 2.51 crores approximately and Rs. 74.22 lakhs approximately. The notices also proposed demand of interest on the ....

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....s adjudged in the said case; therefore, in the instant case also stay be granted. 4. The ld. AR appearing for the Revenue on the other hand strongly contends that for the levy of Service Tax, it is immaterial whether the service provider is a Government undertaking or not and the levy applies equally to both Government undertakings as also non-Government undertakings. Therefore, in the absence of any specific exemption notification exempting the activities undertaken in respect of maintenance, management or repairs of Railway sidings, the appellant is liable to pay Service Tax and accordingly, he prays for putting the appellant to terms. 5. We have carefully considered the submissions made by both sides. 5.1 Under Section 65(64) as per ....