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Service Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Maintenance and repairs of railway sidings owned by private ...

Case Laws     Service Tax

February 22, 2013

Maintenance and repairs of railway sidings owned by private parties carried out by Central Railway - The demand which relates period is prior to the exemption notification - appeleant direct to deposit an amount equivalent to 20% - HC

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  13. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

  14. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT

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