https://www.taxtmi.com/caselaws?id=327474 Testing, integrated testing and trial runs carried out under metro rail contracts were treated as commissioning of original works pertaining to railways, so the activity fell within the exemption in Notification No. 25/2012-ST. The ruling applied the meaning of "original works" to services involving erection, commissioning or installation of plant, machinery or equipment, and held that rolling stock used in metro operations could be treated as plant and machinery. Because the impugned activities formed part of bringing the rolling stock into operational condition, they were covered by the service tax exemption and no service tax was payable on those services. en-us Fri, 22 Apr 2016 00:00:00 +0530 Fri, 24 Feb 2017 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327474 Testing, integrated testing and trial runs carried out under metro rail contracts were treated as commissioning of original works pertaining to railways, so the activity fell within the exemption in Notification No. 25/2012-ST. The ruling applied the meaning of "original works" to services involving erection, commissioning or installation of plant, machinery or equipment, and held that rolling stock used in metro operations could be treated as plant and machinery. Because the impugned activities formed part of bringing the rolling stock into operational condition, they were covered by the service tax exemption and no service tax was payable on those services. Case-Laws Service Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327474