Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Exemption from service tax - no differentiation made on ...


Service Tax Exemption Applies to All Railways, Including Private Siding Constructions, Confirms Authority for Advance Rulings.

September 1, 2016

Case Laws     Service Tax     AAR

Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway siding for private parties- AAR

View Source

 


 

You may also like:

  1. The case involved various issues related to Service Tax, including demand on reverse charge basis for services from Indian Railways, royalty payment to State Government...

  2. Exemption from service tax - construction of railway lines for private parties and construction of private roads - the term “railways” includes any form of railways in...

  3. Exemption from Service Tax - Road construction services in private commercial premises - The Tribunal analyzed the wording of Notification No. 24/2009 and its...

  4. Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the...

  5. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...

  6. Exemption to Railways from Service Tax After Finance Act 2012 - Notification

  7. Exemption from Service tax - Repair of bridges, tunnels, dams, airports, railways and transport

  8. Classification of services - GTA or cargo handling service - The contract in dispute in the instant case is essentially for the transportation of goods which...

  9. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  10. Recovery of service tax - construction of a railway siding track works - scope of the term railways - The ‘constructions’ excluded from taxability under both the entries...

  11. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

  12. Benefit of concessional rate of GST - Supply of works contract to the Indian Railways - construction services - The supply provided by the applicant does not fall under...

  13. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

  14. CENVAT Credit - input services - services used for construction of the railway siding - Nexus with manufacturing activity - credit allowed - AT

  15. This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

 

Quick Updates:Latest Updates