https://www.taxtmi.com/caselaws?id=348625 Services involving welding, drilling, joining of rails and rail panels, and related ancillary work were treated as metal joinery and completion activities rather than original works pertaining to railways, so the exemption under Notification No. 25/2012-ST was not available and service tax liability was sustained on that part. For remuneration paid to whole-time directors, the claim that the amounts fell within an employer-employee relationship was supported by documents produced at the appellate stage, but those materials had not been examined earlier, so the issue was remanded for de novo adjudication. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348625 Services involving welding, drilling, joining of rails and rail panels, and related ancillary work were treated as metal joinery and completion activities rather than original works pertaining to railways, so the exemption under Notification No. 25/2012-ST was not available and service tax liability was sustained on that part. For remuneration paid to whole-time directors, the claim that the amounts fell within an employer-employee relationship was supported by documents produced at the appellate stage, but those materials had not been examined earlier, so the issue was remanded for de novo adjudication. Case-Laws Service Tax Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348625