https://www.taxtmi.com/caselaws?id=441149 Service tax was demanded on advances received under a contract for construction and commissioning of railway siding and signalling/telecommunication systems with associated electrical and mechanical works for coal handling at thermal power projects. The dominant issue was whether the works qualified for exemption under N/N. 25/2012-ST for services provided to "railways" (excluding monorail/metro) post 01.07.2012. The Tribunal held that exemption notifications require strict construction of each word/phrase; since "railway" was undefined in the notification and the Finance Act, 1994, the revenue could not artificially distinguish private-purpose railways from public-service railways or import definitions from other statutes. The SC found no ground to interfere and dismissed the appeal. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 08 Jan 2026 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441149 Service tax was demanded on advances received under a contract for construction and commissioning of railway siding and signalling/telecommunication systems with associated electrical and mechanical works for coal handling at thermal power projects. The dominant issue was whether the works qualified for exemption under N/N. 25/2012-ST for services provided to "railways" (excluding monorail/metro) post 01.07.2012. The Tribunal held that exemption notifications require strict construction of each word/phrase; since "railway" was undefined in the notification and the Finance Act, 1994, the revenue could not artificially distinguish private-purpose railways from public-service railways or import definitions from other statutes. The SC found no ground to interfere and dismissed the appeal. Case-Laws Service Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441149