Commercial or Industrial Construction Service u/s 65(30a)(b) - ...
Railways Excluded from Commercial Construction Services u/s 65(30a)(b), No Service Tax on DMRC Operations.
August 19, 2013
Case Laws Service Tax AT
Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the question of imposing any Service Tax on the railways run by the DMRC does not arise at all - AT
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