https://www.taxtmi.com/caselaws?id=349816 An inclusive statutory definition of "railway" was applied to extend exemption notifications for management, maintenance or repair of railways to services connected with the wider railway system, not merely railway terminals. Because the Railways Act definition covers rolling stock, stations, offices, workshops, factories and other connected works, maintenance and repair services provided to railways fell within the exemption. The service activity was therefore treated as eligible for exemption, and the demand could not be sustained. en-us Wed, 30 Aug 2017 00:00:00 +0530 Wed, 25 Apr 2018 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349816 An inclusive statutory definition of "railway" was applied to extend exemption notifications for management, maintenance or repair of railways to services connected with the wider railway system, not merely railway terminals. Because the Railways Act definition covers rolling stock, stations, offices, workshops, factories and other connected works, maintenance and repair services provided to railways fell within the exemption. The service activity was therefore treated as eligible for exemption, and the demand could not be sustained. Case-Laws Service Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349816