2008 (8) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocates, for the Appellant. Shri R.C. Sankhla, SDR, for the Respondent. [Order per: S.S. Kang, Vice-President]. - Applicants filed this application for waiver of pre-deposit of amount of service tax of Rs. 26,09,242/- and penalty. 2. Demand is confirmed on the ground that the applicants are providing business auxiliary service as they are processing the goods on behalf of railways. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al or industrial construction is liable for tax but such service provided in respect of road, rail, airport is exempted from levy of service tax. As the applicants have undertaken repair of civil structure for railways, therefore, not liable for service tax. 4. Contention of the Revenue is that the applicants are jointing rail by way of welding as per requirement of railways. Rails which are al....