Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalidate demands.

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....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.........