Venture of Indian Railways is a deemed railway company- not exigible to service tax

Last updated: 11 July 2023

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The CESTAT Mumbai has ruled that the Konkan Railway Corporation Limited is a 'deemed to be a railway company' under the Indian Railways Act, 1890. As Indian Railways itself is exempt from service tax, the Tribunal found that the Konkan Railway Corporation is also not liable to pay service tax on the charges received from Indian Railways for the use of its infrastructure. The Commissioner's order demanding service tax was set aside.

Court :
CESTAT, Mumbai

Brief :
The CESTAT, Mumbai in Konkan Railway Corporation Limited v. Commissioner of Service Tax[Service Tax Appeal No. 87709 of 2019 dated June 22, 2023] set aside the order passed by the Commissioner by observing that assessee is 'a deemed to be a railway company' under the provision of Indian Railways Act, 1890 and since Indian railways was exempt from payment of service tax no service tax liable on the assessee.

Citation :
Service Tax Appeal No. 87709 of 2019 dated June 22, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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