2017 (9) TMI 81

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....molition services" among others, defined under Section 65 of Chapter V of the Finance Act, 1994. During the audit of the books and account of M/s. Raipur Infrastructures Co. Pvt. Ltd., Raipur (hereinafter referred to as the RICPL), it was noticed that the appellant has undertaken various civil works in the Railway siding of M/s. Raipur Infrastructures Co. Pvt. Ltd. The scope of the said civil work covered development and construction of Platform, construction & fixing of pre-cast kerb wall stones, etc. 'Site formation and clearance, excavation and earthmoving and demolition services' has been defined under Section 65(97a) of the Finance Act, 1994. Section 2(31) of the Railways Act, 1989, defines the term 'railway' has been defined. In the l....

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....inance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the site formation and clearance, excavation and earthmoving and demolition and such other similar activities, referred to in sub-clause (zzza) of clause (105) of Section 65 of the Finance Act, provided to any person by any other person in the course of construction of road, airports, railways, transport terminals, bridges, tunnels, dams, ports or other ports, from the whole of Service Tax leviable thereon under Section 65 of the Finance Act, provided to any person by any other person in the course of construction of road, airports, railways, transport terminals, bridges, tunnels, dams, ports or other ports, from the ....