Classification of services - rate of tax - applicant leases out diesel-hydraulic shunting locomotive...

Classification of services - rate of tax - applicant leases out diesel-hydraulic shunting locomotive inter alia to M/s. Damodar Valley Corporation, Andal claimed taxable @ 5% - The Applicant’s service to the DVC, as as per their work order is classifiable as ‘railway pushing and towing service’ (SAC 996731) and taxable @ 18% .....

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