https://www.taxtmi.com/caselaws?id=456961 Construction of railway bridges and railway siding works was treated as exempt under Notification No. 25/2012-ST because the services constituted original works pertaining to railways. The analysis noted that, from 01.07.2012, the exemption covered construction, erection, commissioning or installation of original works connected with railways, and the record showed the services were provided for railway-related infrastructure through M/s RITES Limited. On that basis, the activity fell within the notified exemption and the service tax demand was held unsustainable. en-us Mon, 11 Sep 2023 00:00:00 +0530 Fri, 09 Jan 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456961 Construction of railway bridges and railway siding works was treated as exempt under Notification No. 25/2012-ST because the services constituted original works pertaining to railways. The analysis noted that, from 01.07.2012, the exemption covered construction, erection, commissioning or installation of original works connected with railways, and the record showed the services were provided for railway-related infrastructure through M/s RITES Limited. On that basis, the activity fell within the notified exemption and the service tax demand was held unsustainable. Case-Laws Service Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456961