Question20:

The service provided to DFCCIL is by way of construction, erection, commissioning, or installation of original work, and the DFCCIL is a public sector enterprises under Ministry of Railways and also registered under Indian Companies At, 1956. Is the exemption under sr.No.14(a) of Noti. 25/2012 ST dated 20/6/2012 services by way of construction, erection, commissioning, or installation of original works pertaining to:- (a) railways, excluding monorail and metro: is applicable for said service provided to DFFCIL .

Answer:

We do agree with your view and also as per our reply the services are exempt under entry no 14(a) .(REPLY dt. 3/2/2018)