https://www.taxtmi.com/caselaws?id=791064 The exclusion for "railways" in the service tax framework for construction services was read to cover railways regardless of ownership, so the term was not confined to Government-run systems. The Tribunal held that no artificial distinction could be drawn between private and public railways where the statute used the expression without qualification, and the later specific reference to metro or monorail did not narrow the broader coverage for the relevant period. On that basis, service tax was not payable on railway construction, the demand was unsustainable, and the impugned order was set aside with consequential relief. en-us Tue, 03 Feb 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791064 The exclusion for "railways" in the service tax framework for construction services was read to cover railways regardless of ownership, so the term was not confined to Government-run systems. The Tribunal held that no artificial distinction could be drawn between private and public railways where the statute used the expression without qualification, and the later specific reference to metro or monorail did not narrow the broader coverage for the relevant period. On that basis, service tax was not payable on railway construction, the demand was unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Service Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791064