https://www.taxtmi.com/caselaws?id=234253 The court clarified that services provided in connection with the execution of works contracts related to Railways are not subject to service tax under Section 66 of the Finance Act, 1994. The judgment emphasized the exclusion of works contracts related to Railways under clause (zzzza) of Section 65, determining that such services fall outside the definition of taxable service. The decision resolved the petitioner's query on the taxability of these services, highlighting the importance of precise statutory interpretation for consistent tax administration and compliance. en-us Tue, 16 Oct 2012 00:00:00 +0530 Tue, 04 Jun 2013 11:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234253 The court clarified that services provided in connection with the execution of works contracts related to Railways are not subject to service tax under Section 66 of the Finance Act, 1994. The judgment emphasized the exclusion of works contracts related to Railways under clause (zzzza) of Section 65, determining that such services fall outside the definition of taxable service. The decision resolved the petitioner's query on the taxability of these services, highlighting the importance of precise statutory interpretation for consistent tax administration and compliance. Case-Laws Service Tax Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234253