https://www.taxtmi.com/caselaws?id=451136 Exemption for railways applied to works contract activity involving railway tracks and allied structures, because the notification did not confine relief to railways used for public carriage. The Tribunal followed binding precedent that no artificial distinction can be drawn between public and private railways where the exemption contains no such limitation, and held that exclusive use by a corporation did not take the activity outside the exemption. The Service Tax demand for the relevant period was therefore unsustainable, and the impugned order was set aside. en-us Mon, 04 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 06:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451136 Exemption for railways applied to works contract activity involving railway tracks and allied structures, because the notification did not confine relief to railways used for public carriage. The Tribunal followed binding precedent that no artificial distinction can be drawn between public and private railways where the exemption contains no such limitation, and held that exclusive use by a corporation did not take the activity outside the exemption. The Service Tax demand for the relevant period was therefore unsustainable, and the impugned order was set aside. Case-Laws Service Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451136