Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 78 - HC - Service TaxWork contract services - in respect of Railways - held that:- A reading of the provisions of section 65(105)(zzzza) and 66 would show that any service rendered in relation to the execution of a works contract in respect of Railways which is excluded under clause (zzzza) referred to above will fall outside the definition of taxable service and consequently no service tax shall be leviable under Section 66 of the Act on the value of such services. With this clarification, the writ petition stands disposed of.
|