2025 (8) TMI 1547

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....20951 of 2025, the petitioner has challenged the impugned assessment order dated 29.03.2025 for the assessment year 2022-2023. 4. The specific case of the petitioner is that the petitioner is providing service to the railway authorities and therefore he claims exemption under Serial No.3(v)(a) of Notification No.11/2017-CT(Rate), dated 28.06.2017. 5. On the other hand, the Department has confirmed the demand by imposing a higher rate of tax in terms of the amendment to Central Notification No.15/2021-CT (Rate) dated 18.07.2021 as amended by Notification No.22/2021-CT(Rate) dated 31.12.2021. Notification No. 15/2021-CT dated 18.07.2021 was made effective from 01.01.2022. 6. It is noticed that the supply to railway entities has alrea....

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.... or 12% under IGST Act, 2017. The relevant entry is entry no. 3(v) of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 20/2017- Central Tax (Rate) dated 22.08.2017. Section 2(31) (b) - project management consultant for the construction of railway infrastructure including the commissioning of the Railway system to handle coal and oil fuel traffic of RTPS Order 27WBAAR/20 18-19 (Rites Limited) by West Bengal AAR (05/10/2018) Construction of a private railway siding for the carriage of coal and oil fuel to Raghunathapur TPS, as described in the agreement between the applicant and DVC, is a composite supply of works Contract, taxable at 12% under Serial No 3(v)a of Notification No 11/2017-CT(....

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....eedings...." 18.3. Thus the impugned order being contrary to Appellate Advance Ruling and Advance Ruling Authorities referred above would lead to uncertainity and inconsistency which ought to be avoided. 18.4. In view thereof, the impugned orders are set aside and the contract for doubling of track between Vanchi Maniyachchi to Nagercoil, construction of roadbed, minor bridges, platforms, buildings, water and effluent treatment facilities, wagon / coaching maintenance infrastructure, supply of ballast, installation of tracks and other electrical, signalling and telecommunication infrastructure in Madurai and Thiruvananthapuram Divisions of Southern Railway, between the petitioner and RVNL would be covered by Notification 1....