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Integrated testing / commissioning' for Metro Rail Projects constitutes "original works", not taxable

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  • AAR grants service tax exemption on activities relating to integrated testing & commissioning and trial runs of trains to be undertaken for Delhi & Hyderabad Metro Rail Projects, under Notification No. 25/2012-ST;
  • Notes that as per Sr. No. 14 of said Notification, services by way of construction, erection, commissioning or installation of original works pertaining to an airport, port or railways, including monorail and metro are exempt from service tax;
  • Perusing the contract clauses as also dictionary meaning of “commission”, AAR observes that whole process to be undertaken is nothing but commissioning, i.e. bringing ‘Rolling Stock’ into operation; Further observes that Rolling Stock is atleast Plant & Machinery and accordingly, applicant satisfies the condition of providing services in relation to ‘original work’, which inter alia means erection, commissioning or installation of plant, machinery or equipment or structures, whether fabricated or otherwise;
  • Moreover, finds that Revenue does not oppose the condition relating to providing services pertaining to railways, including monorail or metro and therefore, holds applicant entitled to exemption for said activities  : AAR
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Guest Saturday, 22 September 2018

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