2024 (5) TMI 464

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....ct agreement dated 01.04.2004 with Northern Frontier Railway (Construction Organization) for construction of new rail lines and conversion of M.G. Lines to B.G. Lines by using Mobile Butt Welding Plant. Northern Frontier Railway by a Certificate dated 25.04.2006 and Certificate dated 29.12.2007 certified that the appellant constructed new railway lines/ gauge conversion of MG Lines to BG Lines, an extension work of North Frontier Railway. The appellant was not paying service tax on their activity claiming the benefit of Serial No.14 of Notification No.25/2012- ST dated 20.06.2012. 3. An investigation was conducted and it was found that the appellant is not entitled to avail the benefit of the said Notification for their activity, therefo....

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....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 parties, considered the submissions. 7. We find that to avail the benefit of exemption Notification, the Notification provides that - "14. Services by way of construction, erection, commissioning, or installation of original works pertaining to, - (a) [***] railways, including monorail or metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing pr....

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....e penalty is also not imposable. Therefore, the impugned order is set aside and the appeal is allowed with consequential relief, if any. (Dictated and pronounced in the open Court.) ============= Document 1 ངuf. LETTER-'C' Pg-65 etek) NORTHEAST FRONTIER RAILWAY GÜZER isies (Construction Organization) Office of the Dy.Chief Engineer/CON Katilia. Dated: 25.07.2006 No. W/362/CON/GC/KIR/Welding/738 TO WHOM IT MAY CONCERN This is to certify that M/S. Canarail PCM International Pvt. Ltd, 92 A, Stephan House, 5th Floor 4, BBD Bag (East),Kolkata-700001 has bean entrusted with the work of" Welding of 52 KG (72 UTS), 90 R(SH) Rail in situ on non- running lines running lines or on cess o....