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2024 (11) TMI 655

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..... have executed the works for Railways and therefore, the tax for the works executed by them as contract services to the Railways have to be calculated in terms of Clause 3(v)(a) of the Notification No.11/2017, dated 28.06.2017 - HELD THAT:- The Principal Bench of this Court, in KEC INTERNATIONAL LIMITED VERSUS ASSISTANT COMMISSIONER OF STATE TAX, SALEM [ 2023 (2) TMI 1351 - MADRAS HIGH COURT] , has .....

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..... R.SURESH KUMAR, Additional Government Pleader on behalf of the 1st Respondent in all the Petitions and Mr. V.MALAIYENDRAN, Central Government Standing Counsel on behalf of the 2nd Respondent in all the Petitions, the court made the following order:- The petitioner has under taken a work on behalf of RVNL, a subsidiary of Indian Railways, for doubling of track between Vanchi Maniyachchi to Nagerco .....

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..... not separable from Indian Railways. Therefore, the contract works rendered by the petitioner are liable to be calculated as per Clause 3(v)(a) of the Rate Notification as prescribed in Notification No.11/2017. The learned counsel has also relied on the earlier orders passed by the Principal Seat in similar writ petitions in W.P.No.5248 of 2023, dated 28.02.2023 and W.P.Nos.17469, 17471, 17475 and .....

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..... l Bench of this Court, in a similar writ petition in W.P.No.5248 of 2023, dated 28.02.2023, has granted an interim order not to take any coercive steps pending the writ petition on the undertaking given by the learned Additional Advocate General. The same was followed in the subsequent writ petitions in W.P.Nos.17469, 17471, 17475 and 17479 of 2023, dated 14.06.2023. 7. In view of the same, there .....

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