2024 (6) TMI 191

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....AZHAKAN , MEMBER ( TECHNICAL ) Shri Debayan Dutta , Advocate for the Appellant Shri J. Chattopadhyay , Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI K. ANPAZHAKAN ] The present appeal has been filed against the Order-in-Appeal No. 02/ST/B-II/2014 dated 08.12.2014 passed by the Commissioner (Appeals), Bhubaneswar wherein the Ld. Commissioner (Appeals) has upheld the dem....

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....ng to classify the services rendered by the appellant under the category of 'commercial or industrial construction service'. 3.1. The Notice was adjudicated by the Ld. Assistant Commissioner of Central Excise & Customs, Sambalpur, Orissa who vide Order-in-Original dated 25.01.2012 confirmed the demand of Service Tax along with interest and imposed penalty equal to the quantum of Service Tax confi....

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....s in respect of piping work under railway lines and construction of roads are exempt from levy of Service Tax; the Notice has not explained as to why these services are liable to Service Tax. In this regard, they relied on the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise v. Brindavan Beverages (P) Ltd. [2007 (213) E.L.T. 487 (S.C.)] and Commissioner of Centra....

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.... 31.07.2007 is meant for piping work in respect of railway lines. A perusal of the said work order shows that the works have been rendered to the railways and during the relevant period, services rendered to the railways were exempted from Service Tax. 8.1. It is also observed that the other work order dated 24.03.2007 is actually meant for construction of road and there was no liability to disch....