https://www.taxtmi.com/highlights?id=105356 Original works pertaining to railways, including railway training-school and hostel construction, fall within the service-tax exemption; a de novo authority cannot reopen an exemption or cum-tax valuation benefit left unchallenged and outside the remand scope. Works-contract services for qualifying non-commercial Government, clinical and educational buildings under pre-March 2015 contracts receive retrospective exemption where the recipient is a Governmental Authority, including eligible subcontracted services. Gross receipts are tax-inclusive where tax was not separately collected. A turnover differential requires a factual basis in the notice and record. Nil preceding-year taxable turnover supports threshold exemption. Extended limitation..... en-us Sat, 24 Oct 2026 10:42:33 +0530 Sat, 24 Oct 2026 10:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105356 Original works pertaining to railways, including railway training-school and hostel construction, fall within the service-tax exemption; a de novo authority cannot reopen an exemption or cum-tax valuation benefit left unchallenged and outside the remand scope. Works-contract services for qualifying non-commercial Government, clinical and educational buildings under pre-March 2015 contracts receive retrospective exemption where the recipient is a Governmental Authority, including eligible subcontracted services. Gross receipts are tax-inclusive where tax was not separately collected. A turnover differential requires a factual basis in the notice and record. Nil preceding-year taxable turnover supports threshold exemption. Extended limitation..... Highlights Service Tax Sat, 24 Oct 2026 10:42:33 +0530 https://www.taxtmi.com/highlights?id=105356