https://www.taxtmi.com/caselaws?id=793074 Exemption under Notification No. 25/2012-ST for construction, erection, commissioning or installation of original works pertaining to railways was interpreted on its plain terms. The notification used the word "railways" and excluded only monorail and metro, so no further restriction to government railways could be implied. In tax law, exemption entries must be read as written, and additional qualifying words cannot be added by the adjudicating authority or Tribunal. The strict construction rule applies only where genuine ambiguity exists, and none was found here. The denial of exemption was therefore unsustainable, and the railway project for private use remained eligible for the benefit. en-us Fri, 22 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793074 Exemption under Notification No. 25/2012-ST for construction, erection, commissioning or installation of original works pertaining to railways was interpreted on its plain terms. The notification used the word "railways" and excluded only monorail and metro, so no further restriction to government railways could be implied. In tax law, exemption entries must be read as written, and additional qualifying words cannot be added by the adjudicating authority or Tribunal. The strict construction rule applies only where genuine ambiguity exists, and none was found here. The denial of exemption was therefore unsustainable, and the railway project for private use remained eligible for the benefit. Case-Laws Service Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793074