https://www.taxtmi.com/caselaws?id=772738 Service tax demand based on Form 26AS could not be conclusively sustained without verifying whether the appellant's activities fell within the exemption for original works pertaining to railways under Notification No. 25/2012-Service Tax. The work orders showed construction-related tasks such as drains and painting, but the record did not clearly establish that the services were rendered in relation to railways. As the main contractor's work order was necessary to determine the true nature of the activity and exemption eligibility, the matter was remanded for fresh verification and reconsideration of the exemption claim. en-us Thu, 12 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 13:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772738 Service tax demand based on Form 26AS could not be conclusively sustained without verifying whether the appellant's activities fell within the exemption for original works pertaining to railways under Notification No. 25/2012-Service Tax. The work orders showed construction-related tasks such as drains and painting, but the record did not clearly establish that the services were rendered in relation to railways. As the main contractor's work order was necessary to determine the true nature of the activity and exemption eligibility, the matter was remanded for fresh verification and reconsideration of the exemption claim. Case-Laws Service Tax Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772738