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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

BSS - Reverse charge mechanism - The activity undertaken by the ...

Service Tax

August 23, 2018

BSS - Reverse charge mechanism - The activity undertaken by the Railways for granting various approvals and supervision for siding constructed by the appellant are of statutory in nature and is sovereign function of the Railways. Therefore, on that account, the appellant is not liable to pay service tax.

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