https://www.taxtmi.com/highlights?id=104818 Railway works contracts qualify for the original-works exemption where their actual scope and integrated construction activities show new installation, structural facilities, foundational work, earthwork or reconstruction, regardless of repair-related terminology. OHE mast-base arrangements, integrated civil infrastructure and goods-wharf reconstruction possess these attributes where they facilitate railway electrification or create or replace structural facilities. Extended limitation for Service Tax is unavailable where receipts are traceable through governmental TDS information and Form 26AS, absent suppression or wilful misstatement with intent to evade tax. Where the underlying works are exempt and no such intent is established, related interest and penalties for non-payment or non-filing cannot survive. en-us Mon, 12 Oct 2026 04:18:33 +0530 Mon, 12 Oct 2026 04:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104818 Railway works contracts qualify for the original-works exemption where their actual scope and integrated construction activities show new installation, structural facilities, foundational work, earthwork or reconstruction, regardless of repair-related terminology. OHE mast-base arrangements, integrated civil infrastructure and goods-wharf reconstruction possess these attributes where they facilitate railway electrification or create or replace structural facilities. Extended limitation for Service Tax is unavailable where receipts are traceable through governmental TDS information and Form 26AS, absent suppression or wilful misstatement with intent to evade tax. Where the underlying works are exempt and no such intent is established, related interest and penalties for non-payment or non-filing cannot survive. Highlights Service Tax Mon, 12 Oct 2026 04:18:33 +0530 https://www.taxtmi.com/highlights?id=104818