Cleaning services - appellant providing cleaning of coaches ...

Railway Coach Cleaning by Appellant Not Taxable Under Pre-Negative List Era Due to Rolling Stock Classification.

August 13, 2018

Case Laws     Service Tax     AT

Cleaning services - appellant providing cleaning of coaches services to Indian Railways - No doubt, railways is a commercial concern but it is already been settled that the coaches are rolling stock of railways and hence, they were not covered strictly under the definition in pre-negative list era.

View Source