https://www.taxtmi.com/caselaws?id=753585 CESTAT Kolkata ruled on multiple service tax demands against an appellant. The tribunal allowed exemption for railway siding construction services, holding no distinction exists between public and private railways under Finance Act 1994. Service tax demand on limestone extraction royalty was rejected as agreements predated April 2016 when such services became taxable. The appellant was held liable for service tax on works contract services at 50% reverse charge rate totaling Rs 1,46,250 but without penalty. Demands for Swachh Bharat Cess and Krishi Kalyan Cess were rejected due to extended limitation period misuse. Input service credit on STTG certificates was upheld as valid documentation. en-us Wed, 05 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753585 CESTAT Kolkata ruled on multiple service tax demands against an appellant. The tribunal allowed exemption for railway siding construction services, holding no distinction exists between public and private railways under Finance Act 1994. Service tax demand on limestone extraction royalty was rejected as agreements predated April 2016 when such services became taxable. The appellant was held liable for service tax on works contract services at 50% reverse charge rate totaling Rs 1,46,250 but without penalty. Demands for Swachh Bharat Cess and Krishi Kalyan Cess were rejected due to extended limitation period misuse. Input service credit on STTG certificates was upheld as valid documentation. Case-Laws Service Tax Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753585