https://www.taxtmi.com/caselaws?id=347324 The Commissioner (Appeals) held that the benefit of Notification No. 17/2005-S.T. applied to construction activities related to railways, including private railway siding works, exempting them from Service Tax. The Revenue's appeal challenging the Order-in-Appeal confirming the Service Tax demand of &8377;21,10,072 was dismissed. The judgment clarifies that the exemption under the notification extends to both private and Government railways, providing clarity on tax liabilities in similar cases. en-us Wed, 11 Jan 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347324 The Commissioner (Appeals) held that the benefit of Notification No. 17/2005-S.T. applied to construction activities related to railways, including private railway siding works, exempting them from Service Tax. The Revenue's appeal challenging the Order-in-Appeal confirming the Service Tax demand of &8377;21,10,072 was dismissed. The judgment clarifies that the exemption under the notification extends to both private and Government railways, providing clarity on tax liabilities in similar cases. Case-Laws Service Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347324