https://www.taxtmi.com/caselaws?id=377582 The Tribunal rejected both appeals filed by the Revenue, emphasizing that laying down rail tracks for the Railway Ministry does not constitute providing infrastructure support service under the business support service category. The Tribunal found the decision in the Mundra Port case to be fully applicable, stating that the investment in railway lines was part of an agreement where the railways provided services to the respondents. Additionally, the demand raised by the Revenue was rightly dropped as it was beyond the period of limitation. en-us Mon, 25 Mar 2019 00:00:00 +0530 Wed, 28 Oct 2020 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377582 The Tribunal rejected both appeals filed by the Revenue, emphasizing that laying down rail tracks for the Railway Ministry does not constitute providing infrastructure support service under the business support service category. The Tribunal found the decision in the Mundra Port case to be fully applicable, stating that the investment in railway lines was part of an agreement where the railways provided services to the respondents. Additionally, the demand raised by the Revenue was rightly dropped as it was beyond the period of limitation. Case-Laws Service Tax Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377582