Western railway govt entity or not

This query is : Resolved 

14 June 2013 Please help me to solve my query

An Assesee providing service like Meru cab to Western Railway is the western Railway should be treated as government entity or is liable to pay service tax or not?

15 June 2013 Not applicable to western railways..

western railways not liable to pay service tax as a service receiver because it is not " neither business entity nor body corporate"

Thanks ®ards
Ganesh babu k

15 June 2013 Thanks I got that western raiway is not liable as service receipient

But what about the individual assesee who is providing services to western raiway.


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