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2017 (10) TMI 971 - CESTAT ALLAHABADManagement, repair and maintenance - interpretation of statute - railways - Whether the appellant is required to pay Service Tax on the activity of management, repair and maintenance as defined under Section 65 (105) (zzg) of the Finance Act, 1994 for providing services to the railways? Held that: - the term ‘railway’ includes each and every respect of the railway including all rolling stock stations, offices, warehouses, wharves, workshops, factories, etc. - the appellant shall be entitled to benefit of the N/N. 24/2009 dated 27/07/2009 as amended by N/N. 54/2010-ST dated 21/10/2010 - appeal allowed - decided in favor of appellant.
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