Court Rules Indian Railways Services to CTOs as 'Transport of Goods by Rail,' Eligible for 70% Tax Abatement.

Classification of services - haulage charges - the services provided by the Indian Railways to CTOs is a service of ‘Transport of Goods by Rail’ and, therefore, eligible for abatement of tax treatment i.e., for abatement @ 70% - the SCN raising demand of service tax by treating 'haulage' as 'support services' is not correct, set aside - HC .....

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