TMI BlogLiability of Service Tax on construction on RailwayX X X X Extracts X X X X X X X X Extracts X X X X ..... Liability of Service Tax on construction on Railway X X X X Extracts X X X X X X X X Extracts X X X X ..... COMMERCIAL OR INDSTRIAL CONSTRUCTION SERVICES A number of large industrial units are constructesd Railway siding to facilitate movement of goods from the nearest Railway station to their Godown etc located in the factory. I would like to share the experience of my colleague, to inform me whether service tax on the above activity will be exempted and the reasoning thereof. P.K.GUPTA E-mail address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : [email protected]/ office phone No.0120-2410378 Reply By Rama Krishana: The Reply: Before, that first of all you must consider that is it in the nature of works contract or pure labour contract. Further, as you have stated in the query that the railway sidings are being constructed by the industrial units to facilitate movement of goods from the nearest railway station to their go-down etc. lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated in the factory, I failed to under stand that in what manner such facility can be held as related to railway. As long as such facility is in relation to railway the same would be exempt. The issue is to decide the nature of facility. If the facilities are undertaken for or on behalf of Railways, yes it may be held as related to railway. But, if railway is not concerned, the same can not be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld as related to railways.
Reply By pooja Desai:
The Reply:
Please give me notification number for exemption related railway work. X X X X Extracts X X X X X X X X Extracts X X X X
|