https://www.taxtmi.com/caselaws?id=781974 The railway exemption in the service tax notification was to be construed strictly, but it could not be artificially limited by reading into it a distinction between public and private railways absent from the Finance Act or the notification. A works contract for construction of a railway siding for use by a public sector undertaking was treated as falling within the exemption because use by such an entity was regarded as public use for that purpose. The demand on the basis that the siding was not for public carriage was therefore not sustainable, and service tax was held not payable. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781974 The railway exemption in the service tax notification was to be construed strictly, but it could not be artificially limited by reading into it a distinction between public and private railways absent from the Finance Act or the notification. A works contract for construction of a railway siding for use by a public sector undertaking was treated as falling within the exemption because use by such an entity was regarded as public use for that purpose. The demand on the basis that the siding was not for public carriage was therefore not sustainable, and service tax was held not payable. Case-Laws Service Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781974