2025-VIL-1877-CESTAT-KOL-ST
  1. Home
  2. 2025-VIL-1877-CESTAT-KOL-ST

SERVICE TAX CESTAT Cases

Service Tax – Appellants are engaged in the business of manufacturing of various parts of wagon, which they assemble/erect at railway site in installation and commissioning of old structures of wagons - It is the case of the appellant that the services so rendered in installation and commissioning of wagons amount to 'original work' and exempt from levy of Service Tax as provided under Serial No. 14 (a) of Notification No. 25/2012-ST dated 20.06.2012 – Demand of service tax on the grounds that the appellant's activities did not qualify as 'original works' under the exemption notification – HELD - The appellant's activities of additions and alterations to the damaged railway wagons to make them workable fall within the definition of 'original works' and are therefore exempt from service tax under Notification No. 25/2012-S.T. dated 20.06.2012 - All types of additions and alterations to abandoned or damaged structures on land that are required to make them workable, fall within the ambit of 'original work’. The activities undertaken by the appellant on the Railway wagons, to make them workable, come within the purview of ‘original works’ as defined under Notification No. 25/2012-ST dated 20.06.2012 - The services rendered by the appellant being 'Original Works' to Railways, are specifically exempted vide Service Tax Mega Exemption Notification No. 25/2012-S.T. dated 20.06.2012 - Further, the Department had earlier considered the appellant's activities as a manufacturing process and demanded Central Excise duty, which further reinforces that service tax cannot be levied on the same activities. Additionally, the extended period of limitation cannot be invoked against the appellant as there was no intention to evade tax, and the entire activity was known to the Department. The demand of Service Tax along with interest confirmed in the impugned order is not sustainable and set aside. The appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?