https://www.taxtmi.com/caselaws?id=781974 CESTAT Chandigarh allowed the appeal, setting aside service tax demand on works contract services used for constructing a railway siding for coal transport to a power-generating PSU. The Tribunal held that exemption under Entry 14A of Notification No. 25/2012 applies, following precedents such as Konkan Railway and CONCOR, which clarified that "railways" in the Finance Act and exemption notification covers both public and private railways, and no distinction is made in the notification. It further held that "use by public" includes use by Public Sector Undertakings/Corporations, rendering the Department's contention unsustainable and the demand unsustainable. 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 CESTAT Chandigarh allowed the appeal, setting aside service tax demand on works contract services used for constructing a railway siding for coal transport to a power-generating PSU. The Tribunal held that exemption under Entry 14A of Notification No. 25/2012 applies, following precedents such as Konkan Railway and CONCOR, which clarified that "railways" in the Finance Act and exemption notification covers both public and private railways, and no distinction is made in the notification. It further held that "use by public" includes use by Public Sector Undertakings/Corporations, rendering the Department's contention unsustainable and the demand unsustainable. Case-Laws Service Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781974