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    <description>Services performed for Railways were treated as falling within the specific exclusion for services provided in relation to Railways, so the disputed work was not taxable service. The text also notes that the admitted tax liability had already been discharged and no further amount remained payable on the facts recorded. As a result, the balance demand and the associated penalties were not sustainable.</description>
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      <description>Services performed for Railways were treated as falling within the specific exclusion for services provided in relation to Railways, so the disputed work was not taxable service. The text also notes that the admitted tax liability had already been discharged and no further amount remained payable on the facts recorded. As a result, the balance demand and the associated penalties were not sustainable.</description>
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