https://www.taxtmi.com/caselaws?id=794350 Service tax was held inapplicable to services relating to a railway project because the exemption for railway-related works under Notification No. 25/2012-Service Tax was construed broadly. The Tribunal applied its earlier ruling in the assessee's own case and held that the exemption is not confined to railways for public use; no artificial distinction can be drawn between public and private railway projects for denying relief. As the services related to construction or execution of railway infrastructure, the exemption applied and the tax demand could not survive. en-us Wed, 01 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794350 Service tax was held inapplicable to services relating to a railway project because the exemption for railway-related works under Notification No. 25/2012-Service Tax was construed broadly. The Tribunal applied its earlier ruling in the assessee's own case and held that the exemption is not confined to railways for public use; no artificial distinction can be drawn between public and private railway projects for denying relief. As the services related to construction or execution of railway infrastructure, the exemption applied and the tax demand could not survive. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794350