https://www.taxtmi.com/caselaws?id=344675 Composite contracts for railway-related work involving both material supply and labour, with separately identified components and staged payments, are treated as works contract service rather than maintenance and repair service, including work performed before 1 June 2007. Railway-related facilities are construed broadly to include workshops and manufacturing facilities connected with railways. Work performed for a diesel locomotive manufacturing facility consequently falls within the railway exclusion applicable to works contract service, rendering the related service tax demand unsustainable and entitling the assessee to consequential relief. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 04 Jan 2018 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344675 Composite contracts for railway-related work involving both material supply and labour, with separately identified components and staged payments, are treated as works contract service rather than maintenance and repair service, including work performed before 1 June 2007. Railway-related facilities are construed broadly to include workshops and manufacturing facilities connected with railways. Work performed for a diesel locomotive manufacturing facility consequently falls within the railway exclusion applicable to works contract service, rendering the related service tax demand unsustainable and entitling the assessee to consequential relief. Case-Laws Service Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344675