https://www.taxtmi.com/caselaws?id=785687 A fiscal exemption for services used in railway construction was read according to its plain wording, which covered site formation, excavation, earthmoving, demolition and similar activities in the course of constructing railways. The text did not distinguish between Government railways and private railway sidings, and no express restriction limited the exemption to railways used for public carriage only. Applying strict construction without adding words, services rendered for construction of private or commercially used railway sidings were treated as part of railway infrastructure and within Notification No. 17/2005-S.T., so service tax was not payable. en-us Thu, 08 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785687 A fiscal exemption for services used in railway construction was read according to its plain wording, which covered site formation, excavation, earthmoving, demolition and similar activities in the course of constructing railways. The text did not distinguish between Government railways and private railway sidings, and no express restriction limited the exemption to railways used for public carriage only. Applying strict construction without adding words, services rendered for construction of private or commercially used railway sidings were treated as part of railway infrastructure and within Notification No. 17/2005-S.T., so service tax was not payable. Case-Laws Service Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785687