https://www.taxtmi.com/caselaws?id=753380 The Tribunal dismissed the Department's appeal, upholding the Commissioner (Appeals) decision that exempted the respondent from service tax under Section 65(105)(zzzza) of the Finance Act, 1994, and Notification No. 25/2012. The Tribunal concurred that the railway sidings constructed by the respondent fell outside the taxable scope, affirming the applicability of the exemption. en-us Tue, 21 May 2024 00:00:00 +0530 Thu, 30 May 2024 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753380 The Tribunal dismissed the Department's appeal, upholding the Commissioner (Appeals) decision that exempted the respondent from service tax under Section 65(105)(zzzza) of the Finance Act, 1994, and Notification No. 25/2012. The Tribunal concurred that the railway sidings constructed by the respondent fell outside the taxable scope, affirming the applicability of the exemption. Case-Laws Service Tax Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753380