https://www.taxtmi.com/caselaws?id=388290 The Tribunal held that services related to the construction of private railways and roads do not fall under the taxable categories of Commercial or Industrial Construction Services (CICS) or Works Contract Services (WCS). The exclusions in the provisions were interpreted to encompass all forms of railways and roads unless explicitly limited to public entities. Consequently, the demands for service tax, interest, and penalties were deemed unsustainable, leading to the allowance of appeals by the assesses and the rejection of appeals by the revenue. en-us Fri, 08 Nov 2019 00:00:00 +0530 Mon, 31 May 2021 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388290 The Tribunal held that services related to the construction of private railways and roads do not fall under the taxable categories of Commercial or Industrial Construction Services (CICS) or Works Contract Services (WCS). The exclusions in the provisions were interpreted to encompass all forms of railways and roads unless explicitly limited to public entities. Consequently, the demands for service tax, interest, and penalties were deemed unsustainable, leading to the allowance of appeals by the assesses and the rejection of appeals by the revenue. Case-Laws Service Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388290