https://www.taxtmi.com/caselaws?id=308950 Construction and commissioning of railway sidings and related signalling and telecommunication systems for coal-handling projects fall within the service tax exemption for original works pertaining to railways. The term "railways" carries no ownership-based or public-carriage limitation under the Finance Act, 1994 or Notification No. 25/2012-ST. A restrictive definition from the Railways Act, 1989 cannot be imported to deny the exemption. Private railway sidings therefore remain covered, and valuation attribution does not alter the exemption position. The resulting service tax, interest and penalty demand was set aside. 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 Construction and commissioning of railway sidings and related signalling and telecommunication systems for coal-handling projects fall within the service tax exemption for original works pertaining to railways. The term "railways" carries no ownership-based or public-carriage limitation under the Finance Act, 1994 or Notification No. 25/2012-ST. A restrictive definition from the Railways Act, 1989 cannot be imported to deny the exemption. Private railway sidings therefore remain covered, and valuation attribution does not alter the exemption position. The resulting service tax, interest and penalty demand was set aside. Case-Laws Service Tax Thu, 17 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308950