https://www.taxtmi.com/caselaws?id=236238 Construction of viaducts and stations for the Delhi Metro Rail Project was treated as falling outside commercial or industrial construction service because the exclusion for "works relating to railways" in section 65(25b) was held broad enough to cover metro rail and monorail as forms of rail systems. The Revenue's reliance on internal notings and a later statutory definition effective from 01.07.2012 was rejected as irrelevant to the disputed period. The later exemption notification for original works pertaining to railways also supported that approach. The service tax demand, together with interest and penalties, was therefore unsustainable and the appeals were allowed. en-us Thu, 04 Jul 2013 00:00:00 +0530 Mon, 06 Jul 2015 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236238 Construction of viaducts and stations for the Delhi Metro Rail Project was treated as falling outside commercial or industrial construction service because the exclusion for "works relating to railways" in section 65(25b) was held broad enough to cover metro rail and monorail as forms of rail systems. The Revenue's reliance on internal notings and a later statutory definition effective from 01.07.2012 was rejected as irrelevant to the disputed period. The later exemption notification for original works pertaining to railways also supported that approach. The service tax demand, together with interest and penalties, was therefore unsustainable and the appeals were allowed. Case-Laws Service Tax Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236238