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Railway works contracts qualify for the original-works exemption...
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegations.
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Railway works contracts qualify for the original-works exemption where their actual scope and integrated construction activities show new installation, structural facilities, foundational work, earthwork or reconstruction, regardless of repair-related terminology. OHE mast-base arrangements, integrated civil infrastructure and goods-wharf reconstruction possess these attributes where they facilitate railway electrification or create or replace structural facilities. Extended limitation for Service Tax is unavailable where receipts are traceable through governmental TDS information and Form 26AS, absent suppression or wilful misstatement with intent to evade tax. Where the underlying works are exempt and no such intent is established, related interest and penalties for non-payment or non-filing cannot survive.
Railway works contracts qualify for the original-works exemption where their actual scope and integrated construction activities show new installation, structural facilities, foundational work, earthwork or reconstruction, regardless of repair-related terminology. OHE mast-base arrangements, integrated civil infrastructure and goods-wharf reconstruction possess these attributes where they facilitate railway electrification or create or replace structural facilities. Extended limitation for Service Tax is unavailable where receipts are traceable through governmental TDS information and Form 26AS, absent suppression or wilful misstatement with intent to evade tax. Where the underlying works are exempt and no such intent is established, related interest and penalties for non-payment or non-filing cannot survive.
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