Partial Exemption for Infrastructure Services to Government Entities Under Original Works Notification

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....CESTAT adjudicated a service tax dispute involving multiple service providers. The tribunal partially allowed the appellant's appeal, exempting services provided to Indian Railways and IIT Kanpur under "original works" notification. For services rendered to Madhyanchal Vidyut Vitran Nigam Ltd, the matter was remanded for recalculation of service tax liability, allowing partial abatement. The revenue's appeal was dismissed, with the tribunal finding no substantive grounds to challenge the original order's interpretation of "original works". The decision affirmed the appellant's right to service tax exemption and directed reassessment of the remaining service tax demand.....