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Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax liability.
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Exemption for construction of civil structures or other original works does not extend to a work order limited to transporting boulders, even where transportation, fixing and levelling support a Government or governmental-authority project. The activity remains outside the original-works exemption because it does not itself constitute construction or execution of original works. A subcontractor performing transportation for a railway-track project remains liable for service tax; use of that service by the main contractor as an input service does not alter its taxability. Service-tax liability on the subcontracted transportation work was therefore sustained.
Exemption for construction of civil structures or other original works does not extend to a work order limited to transporting boulders, even where transportation, fixing and levelling support a Government or governmental-authority project. The activity remains outside the original-works exemption because it does not itself constitute construction or execution of original works. A subcontractor performing transportation for a railway-track project remains liable for service tax; use of that service by the main contractor as an input service does not alter its taxability. Service-tax liability on the subcontracted transportation work was therefore sustained.
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