TaxTMI 
TaxTMI 
2023 (10) TMI 1115
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....are that the appellant was registered with the Department for services under the head ECIS, GTA etc. The appellant is engaged in the business of design, supply, installation, testing and commissioning in relation to signalling and telecommunication facilities for the railways and construction of Road Over Bridges (ROB) pertaining to companies other than Indian Railways. 3. The Appellant had not paid service tax on the said activity on the understanding that the same is exempt from service tax under serial No. 14 of Mega exemption notification No. 25/2012-ST. In the course of investigation by DGGSTI, Jaipur, it appeared that the appellant was liable to pay service tax on these services. Accordingly show cause notice dated 13.01.2020 was iss....
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....hadri/2 010 dated 09.12.2010 S&T work in connection with construction of Railway Siding for Simhadri Super Thermal Project, Stage II at SSTPS, Simhadri (A.P.). RITES LTD. 3 IRCON/S&T/2016 4/03 dated 14.10.2016 Design, Supply Installation, Testing and Commissioning of Indoor and Outdoor Signalling & telecommunication work of Computer Based Interlocking System, STM, MUX etc. In connection with construction of Railway Siding for the proposed 3.0 MTPA Integrated Steel Plant of NMDC limited at Nagarnar near Jagdalpur city in Bastar District of Chhattisgarh State. IRCON INTERNATIONAL LIMITED 4. The show cause notice was adjudicated on contest and the proposed demand of Rs.46,31,921/- was confirmed along with interest and further penalty wa....
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....way Project for Delhi Metro Corporation under turn-key contracts entered into during the year 2006, 2007 and 2008. Revenue had raised demand of service tax under the category of CICS. This Tribunal observed that the definition of CICS as per Section 65(25)(b) excludes such activities relating to roads, ports, railways, dams etc. There is no distinction between a mono rail or any other kind of rail, therefore, the term "Railway" used therein has to be given its widest meaning to include all type of railways and all types of railway lines. Therefore, the distinction sought to be made by the Adjudicating Authority is not sustainable in law. In para 4.2 of the judgement, the Tribunal observed as follows: - "Secondly, we do not find any basis ....
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....rovided with effect from 01.07.2012. 8. Learned counsel also relies on the precedent ruling of the Tribunal in Konkan Railway Corporation Ltd versus Commissioner of CGST and Central Excise in Service Tax Appeal No. 86191 of 2021 being Final Order No.86247/2022 dated 17th Feb. 2022. For the period April, 2015 to June, 2017, Konkan Railway had constructed and commissioned railway slidings, signaling, telecommunication system including associated electrical and mechanical instruments for facilitating handling of coal at Kudgai and Gadawara Super Thermal Power Projects. The Tribunal relied on the precedent ruling of this Tribunal in the case of Afcons Infrastructure Ltd. (supra) and also on the ruling of the SMS Infrastructure Ltd. Vs. CCE, Na....
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.... not consider it necessary to fall back on the definition of 'railways' in another statute for determination of taxability and it is not open to the adjudicating authority to arrogate that privilege in an executive capacity. The intent of exclusion prior to 1st July, 2012 and exemption for the period, thereafter, is abundantly clear." 9. Accordingly, learned counsel for the appellant prays for allowing their appeal and setting aside the impugned order. 10. Learned Authorised Representative for the respondent relies on the impugned order. 11. Having considered the rival contentions, I am satisfied that the appellant have done the work for railways, as is evident from the nature of work reproduced above from the show cause notice. I furthe....