Notification 25/2012-ST exempts works contract service related to railway

Mahendra Kumar Anchalia Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT Kolkata held that works contract service including sub-contracts related to Railway is exempted from service tax vide notification no. 25/2012-ST dated 20th June 2012. Facts- The Appellant are engaged in providing Works Contract Services by way of construction of Railway infrastructure such as the Erection and Commissioning of Signaling and Telecommunication system of the Railway. They also provided the above Works Contract Service on a sub-contracting basis and undertake Maintenance or Repair Service in respect o...