https://www.taxtmi.com/caselaws?id=761738 The expression "railways" in the service tax exemption notification and in the works contract exclusion was held to extend beyond government or public carriage railways. Private railway sidings and tracks used in premises for a particular beneficiary were treated as railway work for these purposes, so maintenance and repair services relating to them fell within the exemption and outside works contract service. The service tax demand and the penalty under Section 78 were therefore set aside, and the assessee succeeded on the principal exemption issue. en-us Thu, 14 Nov 2024 00:00:00 +0530 Thu, 14 Nov 2024 14:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761738 The expression "railways" in the service tax exemption notification and in the works contract exclusion was held to extend beyond government or public carriage railways. Private railway sidings and tracks used in premises for a particular beneficiary were treated as railway work for these purposes, so maintenance and repair services relating to them fell within the exemption and outside works contract service. The service tax demand and the penalty under Section 78 were therefore set aside, and the assessee succeeded on the principal exemption issue. Case-Laws Service Tax Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761738