Consruction govt railway over bridge

RajendraKumar sir,

As per Mega Exemption Notification No: 25/2012-Service Tax dated 20.06.2012 serial No: 14 (a) is as follows.,

14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-

    (a)  an airport, port or railways, including monorail or metro;

and for the amendment Mega Exemption Notification of 6/2015 dated 01.03.2015 only omitted on Airport & Port services.

(iii) in entry 14, in item (a), the words “an airport, port or” shall be omitted;

So My opinion in Original works to Railway is exempted.