Tribunal Rules on Service Tax: Railway Sidings Exemption, Works Contract Liability, and Valid Input Service Credit.

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....The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government for natural resource extraction, works contract service, Swachh Bharat Cess (SBC), Krishi Kalyan Cess (KKC), and input service credit. The Tribunal held that the benefit of exemption for construction of railway sidings applies regardless of public or private use. It also ruled that service tax on royalty payments prior to April 2016 is not applicable. The appellant was liable for service tax on works contract service but no penalty was imposed. Short payment of SBC and KKC was not sustainable due to lack of intention to evade tax. Input service credit availed on valid documents was allowed. The appeal was disposed of in favor of the appellant.....