2023 (9) TMI 1541

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....O. 75541/2023, FINAL ORDER NO. 76627/2023<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....

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....y of Railways. 2.1 The assessee has executed 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 t....

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....he Revenue reiterated the grounds of appeal. 5. Heard 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, inc....