BSS - Reverse charge mechanism - The activity undertaken by the ...

Railways' Siding Construction Oversight Deemed Sovereign, No Service Tax Required Under Reverse Charge Mechanism.

August 23, 2018

Case Laws Service Tax AT

BSS - Reverse charge mechanism - The activity undertaken by the Railways for granting various approvals and supervision for siding constructed by the appellant are of statutory in nature and is sovereign function of the Railways. Therefore, on that account, the appellant is not liable to pay service tax.

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BSS - Reverse charge mechanism - The activity undertaken by the ...

Railways' Siding Construction Oversight Deemed Sovereign, No Service Tax Required Under Reverse Charge Mechanism.

August 23, 2018

Case Laws Service Tax AT

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