https://www.taxtmi.com/caselaws?id=800778 Railway works involving installation of OHE-mast bases, infrastructure construction and structural reconstruction qualify as original works where their composite, naturally bundled scope has a dominant construction character; repair labels or isolated repair elements do not alter that classification. The contracts were therefore exempt from Service Tax as railway original works. Extended limitation cannot rest on departmental delay in processing Form 26AS data already available through inter-departmental sharing. Without suppression or wilful misstatement intended to evade tax, the demand is time-barred, and associated interest and penalties lack foundation. en-us Fri, 09 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800778 Railway works involving installation of OHE-mast bases, infrastructure construction and structural reconstruction qualify as original works where their composite, naturally bundled scope has a dominant construction character; repair labels or isolated repair elements do not alter that classification. The contracts were therefore exempt from Service Tax as railway original works. Extended limitation cannot rest on departmental delay in processing Form 26AS data already available through inter-departmental sharing. Without suppression or wilful misstatement intended to evade tax, the demand is time-barred, and associated interest and penalties lack foundation. Case-Laws Service Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800778