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Service Tax - Highlights / Catch Notes

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Business support service - allowing Indian Railways to use the ...

Service Tax

June 24, 2023

Business support service - allowing Indian Railways to use the said Railways Lines of Konkan Railway including signals and systems for transportation of Goods and passengers - both the appellant and Indian Railways are not separate entities, it is thus held that the Appellant’s case is also covered by Board’s Circular No.109/3/2009-S.T. - Demand set aside - AT

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