Levy of service tax - construction of Railway siding for private ...
Private Railway Sidings Exempt from Service Tax: Clarification on the Scope of 'Railway' Under Railway Act.
February 3, 2020
Case Laws Service Tax AT
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 exemption is provided to Railways and not to railway alone and hence private railway siding is also exempted.
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