2019 (6) TMI 1735

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.... (TECHNICAL) For the Appellant : Shri S.P. Ojha, Consultant For the Respondent : Shri Pawan Kumar Singh, Supdt. Authorised Representative ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Shri S.P. Ojha learned Consultant on behalf of the appellant and Shri Pawan Kumar Singh Superintendent Authorised Representative on behalf of revenue, we note that appe....

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....ng services to Indian Railways which is part of Government of India, the services are not liable to be charged under the levy of service tax particularly in terms of Sl. No. 12 of Mega Notification No. 25 of 2012-ST dated 20.06.2012. Therefore, we hold that extended period of limitation was not available to revenue for raising the present demand. Since the extended period of limitation is not avai....