Works contract service - scope of the term Railways - stand of ...

Does "Works Contract Service" Tax Exception for Railways Apply Only to Government? Ownership and Operation Under Scrutiny.

October 10, 2020

Case Laws Service Tax AT

Works contract service - scope of the term Railways - stand of the tax authorities that the admitted exception of ‘railways’ was restricted to activities engaged in connection with railway undertakings of the Government - The exclusion of ‘metro’ or ‘monorail’ has occurred only after the period of dispute and therefore does not concern us. - Even where the ownership does not vest in the government, the operation of such railways is under special enactment which are not excluded from the sphere of the expression ‘railways’. - AT

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Works contract service - scope of the term Railways - stand of ...

Does "Works Contract Service" Tax Exception for Railways Apply Only to Government? Ownership and Operation Under Scrutiny.

October 10, 2020

Case Laws Service Tax AT

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