2023 (9) TMI 1541

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....627/2023<br>Service Tax<br>HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) For the Appellant : Shri Tarun Chatterjee, Advocate & Ms. Richa Pandey, Authorised Representative For the Respondent : Shri P.K. Ghosh, Authorised Representative ORDER PER ASHOK JINDAL: Both sides are in appeal against the impugned order and the assessee has also filed an a....

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.... works for construction of railway siding including all labour and material (excluding supply of rails, sleeper and points and crossings) for Durgapur Steel Thermal Power Station of DVC at Andal. The assessee executed the said works awarded to them by M/s RITES Limited. 2.2 An investigation was conducted. It is alleged that the assessee is liable to pay service tax on their activity of constructi....

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....both the parties and considered the submissions. 6. With effect from 01.07.2012 in terms of Notification No. 25/2012- ST dated 20.06.2012, the assessee has been exempted from payment of service tax for services by way of construction, erection, commissioning or installation of original works pertaining to an airport, port or railways, including monorail or metro. Admittedly, the assessee has exec....