2026 (6) TMI 455

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....cal) For the Appellant : Shri P K Sahu, Advocate For the Revenue : Shri Mehboob Ur Rehman, Authorised Representative ORDER P. V. SUBBA RAO : M/s. IRCON International Ltd. [Appellant] filed this appeal to assail the Order dated 17.02.2022 [Impugned order] passed by the Commissioner (Appeals) in which upheld the order of Joint Commissioner dated 18.1.2021. The Joint Commissioner had, ....

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....service tax was payable and hence it was not paid. The case of the Revenue is that the service was not exempted. 5. The relevant entry in the exemption notification read as follows: "14. Services by way of construction, erection, commissioning or installation of original works pertaining to (a) railways, excluding monorail and metro;" 6. Both the Joint Commissioner and the ....

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....ty must be given to the Revenue. 8. We have considered the submissions. It is true that in Dilip Kumar & Co., it was held that if there is any doubt about the interpretation of any exemption notification, it must be ruled against the assessee and in favour of the Revenue. 9. However, there must be a doubt in the first place. The exemption notification does not leave any scope for doubt as it....

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....cer, tribunal or court. The notifications must therefore, be read as they are issued by the Central Government and interpreted. 10. We, therefore, find that the Commissioner (Appeals) erred in passing the impugned order upholding the Order of the Joint Commissioner denying the benefit of the exemption notification by treating it as being confined to 'government railways'. 11. An identical is....