TaxTMI 
TaxTMI 
2024 (5) TMI 464
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....Shri Subrata Mukherjee, both Advocates for the Appellant (s) Shri J. Chattopadhyay, Authorized Representative for the Revenue ORDER The appellant is in appeal against the impugned order demanding service tax for their activity of providing services to the Railways. 2. The appellants were awarded contract agreement dated 01.04.2004 with Northern Frontier Railway (Construction Organization) f....
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....enefit of the said exemption Notification relying on the decision of this Tribunal in the case of PCM Cement Concrete Pvt. Ltd. vs. Commissioner of Central Excise & Service Tax, Siliguri vide Final Order No.FO/77295-77296/2017 dated 30.08.2017 on the ground that the said activity does not fall under Sl.No.14 of Notification No.25/2012-ST dated 20.06.2012. Against the said order, the appellant is b....
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....erefore, benefit of the said Notification was denied. But in this case, the Railways itself has certified that it is a new work, therefore, it covers under original work. Therefore, it is prayed that the impugned order be set aside. 5. On the other hand, the Ld.AR for the department heavily relied on the decision of this Tribunal in the case of PCM Cement Concrete Pvt.Ltd. (supra). 6. Heard the ....
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....rain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages; 8. For valuation, explanation to Rule 2A(ii) of the Service Tax (Determination of Value) Rules, 2006 is - Explanation 1. - For the purposes of this rule, - (a) "original works" means - (i) All new constructions; which says that original work means all new c....