https://www.taxtmi.com/caselaws?id=444892 Composite contracts for erection, commissioning and installation of railway signalling, telecommunication facilities, railway sidings and rail over bridges were analysed as original works pertaining to railways. The exemption entry was read as covering such railway-related infrastructure, with no distinction drawn in the taxing provision between projects for Indian Railways and projects executed for other entities. Reliance solely on the Railways Act definition was treated as insufficient to deny exemption where the service tax notification itself did not impose that limitation. On that reasoning, the services were stated to fall within the exemption and the service tax demand was not sustainable. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 26 Oct 2023 07:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444892 Composite contracts for erection, commissioning and installation of railway signalling, telecommunication facilities, railway sidings and rail over bridges were analysed as original works pertaining to railways. The exemption entry was read as covering such railway-related infrastructure, with no distinction drawn in the taxing provision between projects for Indian Railways and projects executed for other entities. Reliance solely on the Railways Act definition was treated as insufficient to deny exemption where the service tax notification itself did not impose that limitation. On that reasoning, the services were stated to fall within the exemption and the service tax demand was not sustainable. Case-Laws Service Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444892