TMI Blog2015 (1) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... - Prima facie we find that 13% fees received by them is part of the works contract cost for laying Optical Fibre Cables and laying of Optical Fibre Cables under the category of works contract is not liable to Service Tax if it is in respect of railways. In this case, prima facie, we find that laying of Optical Fibre Cables has to be treated as “works contract” in respect of railways and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case is whether M/s Railtel Corporation of India Ltd. is liable to pay Service Tax on 13% fees received by them in respect of contracts relating to laying of Optical Fibre Cables under the head Business Support Service . 3. After hearing both sides, prima facie we find that 13% fees received by them is part of the works contract cost for laying Optical Fibre Cables and laying of Optica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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