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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund of Service tax - The Commissioner (Appeals) also ...


Machining of Rails Deemed Non-Qualifying Service for Metro Projects; Service Tax Exemption and Refund Granted.

December 19, 2023

Case Laws     Service Tax     AT

Refund of Service tax - The Commissioner (Appeals) also proceeded to hold that machining of rails cannot be treated as providing service by way of commissioning or installation of original works pertaining to metro. It is not possible to accept this finding. - The appellant was clearly exempted from payment of service tax - Refund allowed - AT

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