https://www.taxtmi.com/caselaws?id=781973 CESTAT Kolkata allowed the appeal, holding that construction and flash butt welding services provided in connection with Railways qualified as "original works" and were exempt from service tax under both pre-negative and negative list regimes; related works contract demands were set aside. Commission received from a foreign entity for business auxiliary services was treated as export of service, not taxable in India. Amounts recovered towards staff deputation and equipment hire within a joint venture were held outside the ambit of service tax due to absence of a service-provider-client relationship. The extended period of limitation and penalties under s.78 were rejected. Refund of pre-deposit with interest was ordered. 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=781973 CESTAT Kolkata allowed the appeal, holding that construction and flash butt welding services provided in connection with Railways qualified as "original works" and were exempt from service tax under both pre-negative and negative list regimes; related works contract demands were set aside. Commission received from a foreign entity for business auxiliary services was treated as export of service, not taxable in India. Amounts recovered towards staff deputation and equipment hire within a joint venture were held outside the ambit of service tax due to absence of a service-provider-client relationship. The extended period of limitation and penalties under s.78 were rejected. Refund of pre-deposit with interest was ordered. Case-Laws Service Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781973