https://www.taxtmi.com/caselaws?id=369102 The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for further examination. The main issue was whether the construction services for the exclusive use of CONCOR fell under the exclusion clause of construction work of Railways. The Tribunal held that the burden of proving exemption rested on the respondent, requiring them to establish through evidence that the construction was related to Railways. Consequently, the matter was remanded for a more thorough assessment, providing the respondent with an opportunity to substantiate their claim. en-us Tue, 07 Aug 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369102 The Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for further examination. The main issue was whether the construction services for the exclusive use of CONCOR fell under the exclusion clause of construction work of Railways. The Tribunal held that the burden of proving exemption rested on the respondent, requiring them to establish through evidence that the construction was related to Railways. Consequently, the matter was remanded for a more thorough assessment, providing the respondent with an opportunity to substantiate their claim. Case-Laws Service Tax Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369102