https://www.taxtmi.com/highlights?id=103158 Exemption for construction of civil structures or other original works does not extend to a work order limited to transporting boulders, even where transportation, fixing and levelling support a Government or governmental-authority project. The activity remains outside the original-works exemption because it does not itself constitute construction or execution of original works. A subcontractor performing transportation for a railway-track project remains liable for service tax; use of that service by the main contractor as an input service does not alter its taxability. Service-tax liability on the subcontracted transportation work was therefore sustained. en-us Fri, 28 Aug 2026 20:45:18 +0530 Fri, 28 Aug 2026 20:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103158 Exemption for construction of civil structures or other original works does not extend to a work order limited to transporting boulders, even where transportation, fixing and levelling support a Government or governmental-authority project. The activity remains outside the original-works exemption because it does not itself constitute construction or execution of original works. A subcontractor performing transportation for a railway-track project remains liable for service tax; use of that service by the main contractor as an input service does not alter its taxability. Service-tax liability on the subcontracted transportation work was therefore sustained. Highlights Service Tax Fri, 28 Aug 2026 20:45:18 +0530 https://www.taxtmi.com/highlights?id=103158