https://www.taxtmi.com/caselaws?id=752411 Construction of new railway lines and gauge conversion from MG to BG was treated as "original works" because the notification exempts services by way of construction, erection, commissioning or installation of original works pertaining to railways, and the valuation rules define original works to include all new constructions. On the railway certificates showing new line construction and gauge conversion, the activity fell within Serial No. 14 of Notification No. 25/2012-ST. The exemption applied, no service tax was payable, and the penalty was not sustainable. en-us Tue, 07 May 2024 00:00:00 +0530 Fri, 10 May 2024 06:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752411 Construction of new railway lines and gauge conversion from MG to BG was treated as "original works" because the notification exempts services by way of construction, erection, commissioning or installation of original works pertaining to railways, and the valuation rules define original works to include all new constructions. On the railway certificates showing new line construction and gauge conversion, the activity fell within Serial No. 14 of Notification No. 25/2012-ST. The exemption applied, no service tax was payable, and the penalty was not sustainable. Case-Laws Service Tax Tue, 07 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752411