https://www.taxtmi.com/forum/issue?id=1468 Whether construction of a railway siding attracts service tax under Commercial or Industrial Construction Services depends on (1) whether the engagement is a works contract or a pure labour contract and (2) whether the works are undertaken for or on behalf of the railway or are otherwise properly characterised as railway-related; works executed solely for an industrial unit's internal needs without being for or on behalf of the railway will not qualify for the railway-related exemption. en-us Mon, 07 Sep 2009 14:49:35 +0530 Thu, 23 Jan 2025 15:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1468 Whether construction of a railway siding attracts service tax under Commercial or Industrial Construction Services depends on (1) whether the engagement is a works contract or a pure labour contract and (2) whether the works are undertaken for or on behalf of the railway or are otherwise properly characterised as railway-related; works executed solely for an industrial unit's internal needs without being for or on behalf of the railway will not qualify for the railway-related exemption. Discussion-Forum Service Tax Mon, 07 Sep 2009 14:49:35 +0530 https://www.taxtmi.com/forum/issue?id=1468