https://www.taxtmi.com/caselaws?id=780902 CESTAT held the installation and commissioning work on railway wagons qualified as "original works" under Notification No.25/2012-ST, exempting it from service tax; the service tax demand and interest were set aside. The tribunal noted the department had earlier treated similar assembly as a manufacturing process, so invoking extended limitation for service tax was unjustified. Penalty under s.78 of the Finance Act, 1994 was set aside, but late fee under Rule 7C of the Service Tax Rules, 1994 read with s.70 of the Finance Act, 1994 was upheld. Appeal disposed. en-us Thu, 06 Nov 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780902 CESTAT held the installation and commissioning work on railway wagons qualified as "original works" under Notification No.25/2012-ST, exempting it from service tax; the service tax demand and interest were set aside. The tribunal noted the department had earlier treated similar assembly as a manufacturing process, so invoking extended limitation for service tax was unjustified. Penalty under s.78 of the Finance Act, 1994 was set aside, but late fee under Rule 7C of the Service Tax Rules, 1994 read with s.70 of the Finance Act, 1994 was upheld. Appeal disposed. Case-Laws Service Tax Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780902