https://www.taxtmi.com/caselaws?id=752616 CESTAT Kolkata allowed the assessee's appeal and rejected the Department's appeal regarding service tax demands totaling Rs. 3,99,33,158. The tribunal held that modification/renovation work of existing railway lines qualifies as "Original Work" under exemption notification 25/2012-ST, covering both new railway construction and alterations to abandoned/damaged structures. The demand of Rs. 3,27,841 for transportation and dumping of ash silo was set aside as this activity forms part of the production process, not a service activity. The tribunal upheld the adjudicating authority's decision to drop demands related to free issue materials and confirmed 60% abatement for supplementary work orders. en-us Fri, 10 May 2024 00:00:00 +0530 Mon, 13 May 2024 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752616 CESTAT Kolkata allowed the assessee's appeal and rejected the Department's appeal regarding service tax demands totaling Rs. 3,99,33,158. The tribunal held that modification/renovation work of existing railway lines qualifies as "Original Work" under exemption notification 25/2012-ST, covering both new railway construction and alterations to abandoned/damaged structures. The demand of Rs. 3,27,841 for transportation and dumping of ash silo was set aside as this activity forms part of the production process, not a service activity. The tribunal upheld the adjudicating authority's decision to drop demands related to free issue materials and confirmed 60% abatement for supplementary work orders. Case-Laws Service Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752616