https://www.taxtmi.com/caselaws?id=308950 Services relating to railway sidings and signalling/telecommunication systems for coal handling projects are treated as falling within the railway exemption under service tax law. The article notes that Notification No. 25/2012-ST covers original works pertaining to railways, and that neither the Finance Act, 1994 nor the notification restricts the term "railways" to publicly owned or public carriage railways. It explains that importing the Railways Act, 1989 definition to narrow the exemption was impermissible, and that the distinction between public railways and private sidings was considered artificial. The demand, including tax, interest and penalty, was therefore unsustainable. en-us Thu, 17 Feb 2022 00:00:00 +0530 Fri, 09 Jan 2026 12:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308950 Services relating to railway sidings and signalling/telecommunication systems for coal handling projects are treated as falling within the railway exemption under service tax law. The article notes that Notification No. 25/2012-ST covers original works pertaining to railways, and that neither the Finance Act, 1994 nor the notification restricts the term "railways" to publicly owned or public carriage railways. It explains that importing the Railways Act, 1989 definition to narrow the exemption was impermissible, and that the distinction between public railways and private sidings was considered artificial. The demand, including tax, interest and penalty, was therefore unsustainable. Case-Laws Service Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308950