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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Recovery of service tax - construction of a railway siding track ...

Service Tax

March 7, 2020

Recovery of service tax - construction of a railway siding track works - scope of the term railways - The ‘constructions’ excluded from taxability under both the entries in section 65(105) of Finance Act, 1994 are, plainly, unqualified. The legislative intent, therefore, cannot be circumscribed by encroachment, or restrictive interpretation, ventured upon by tax authority. - AT

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