2024 (5) TMI 1433

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....ming the demand proposed in the show cause notice has been set-aside and the appeal has been allowed. 2. The issue that arises for consideration in this appeal is as to whether the respondent is exempted from payment of service tax under section 65 (105) (zzzza) of the Finance Act, 1994 the Finance Act prior to 1.07.2012 and subsequently by Notification No. 25/2012 dated 20.06.2012 the exemption Notification. It transpires that Jaypee Rewa Cement entered into an agreement with Western Central Railways for construction of a private railway siding to be connected by means of railway tracks to the Turki Road Railway Station located in Rewa-Satna main railway line track. Jaypee Rewa Cement awarded the entire work to the respondent. 3. A show ....

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.... under the provisions of section 65 (105) (zzzza) of the Finance Act and the exemption Notification for the reason that the exemption is accorded to the "railways‟ that are used as public carriage, passenger and goods which is not case in the present appeal. 7. Shri Sanjeev Grover, learned counsel appearing for the respondent, however, supported the impugned order and submitted that the issue has been decided in favour of the assessee by various decisions of the Tribunal including Tracks and Towers Infratech (P) Limited vs. Commissioner of Service Tax 2020 SCC Online CESTAT 1803. 8. The submissions advanced by the learned authorized representative appearing for the Department and the learned counsel appearing for the respondent have....

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....to building or civil structure; or (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals,, bridges, tunnels and dams;‟ and "(105)(zzq) Taxable Service means any service provided or to be provided to any person, by any other person, in relation to commercial or industrial construction ‟ 8. Learned Authorised ....