2017 (10) TMI 971

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Rajesh Kumar Chhibbar, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is, whether the appellant is required to pay Service Tax on the activity of management, repair and maintenance as defined under Section 65 (105) (zzg) of the Finance Act, 1994 for providing services to the railways. 2. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y to infrastructure projects of airport, railways etc. and not to the repairing of locomotives etc. of the railways. Accordingly, Service Tax of Rs. 81,40,479/- was demanded with further proposal to impose penalty under Section 77 & 78 of the Finance Act, 1994. The Show Cause Notice was adjudicated vide Order-in-Original No.72/Commissioner/Noida/2013-14 dated 27/03/2014 whereby the ld. Commissione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... proposed demand was confirmed with interest. Being aggrieved the appellant is before this Tribunal. 3. The ld. Counsel for the appellant has taken us through the definition of Railways Act, 1989 as follows:- "(31) "railway" means a railway, or any portion of a railway, for the public carriage of passengers or goods, and includes- (a) all lands within the fences or other boundary ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y a railway; and (f) all ferries, ships, boats and rafts which are used on any canal, river, lake or other navigable inland waters for the purpose. Accordingly, he prays for allowing the appeal with consequential benefits. 4. Heard the ld. A. R. for Revenue, who relied on the impugned order. 5. Having considered the rival contentions and on perusal of the facts on record, we find....