https://www.taxtmi.com/caselaws?id=365756 Approvals, supervision and related charges collected by Railways for construction of a railway siding were treated as statutory, sovereign functions performed under the Railways Act, not outsourced business support. As the services were non-substitutable and the charges were credited to the Consolidated Fund of India, they did not answer the description of taxable Business Support Service under the Finance Act, 1994, and the demand was unsustainable. The same activities were also covered by the exemption for services relating to railways under Notification No. 25/2012-ST, because a railway siding forms part of the railway system and the approvals and supervision were integral to construction of original works pertaining to railways. en-us Thu, 16 Aug 2018 00:00:00 +0530 Thu, 23 Aug 2018 09:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365756 Approvals, supervision and related charges collected by Railways for construction of a railway siding were treated as statutory, sovereign functions performed under the Railways Act, not outsourced business support. As the services were non-substitutable and the charges were credited to the Consolidated Fund of India, they did not answer the description of taxable Business Support Service under the Finance Act, 1994, and the demand was unsustainable. The same activities were also covered by the exemption for services relating to railways under Notification No. 25/2012-ST, because a railway siding forms part of the railway system and the approvals and supervision were integral to construction of original works pertaining to railways. Case-Laws Service Tax Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365756