2019 (6) TMI 1409

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....or non-govt companies by the appellant is taxable under the works contract service or otherwise. Works contract services under Section 65 (105)(zzzza) of Finance Act 1994 is defined as follows: "Taxable Service" means any service provided or to be provided to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation.-For the purposes of this sub-clause, "works contract" means a contract wherein,- * transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and *  (ii)  (iii) such contract is for the purposes of carryin....

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....19 (5) TMI 376- CESTAT-Hyd)]. Paras 13-15 of this order are reproduced below. "13. In the case of International Metro Civil Contractors, the Tribunal has observed that the works of civil engineering contraction, mechanical and electrical installation, tunnel ventilation and station air conditioning etc. had been in relation to the construction of Delhi Metro Rail Corporation, was not liable to tax. The relevant para is reproduced as under:  "Seeing from another angle that the services provided by the appellant is the construction of rapid rail corridor which stands excluded otherwise from the tax ambit even of the works contract service. Though it is the case of the Department that the exemption is for railways and the metro corr....

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....ince the services rendered is classified as works contract and the work contract in respect of railways is excluded from the tax liability as per the statutory definition itself, no question of levy of any service tax on such contract arises. It was also clarified that it is a well settled legal position that metro work is nothing but railways work." 14. In the above decisions, the Tribunal has held that Section 65(25b) or Section 65(105)(zzzza) of the Finance Act, 1994 does not use the word 'railways' for public carriage or that the railways should be government railways. The definition uses the words "railways" only. Therefore, the execution cannot be restricted to the government railways which are used for public transport of passenge....