Venture of Indian Railways is a deemed railway company- not exigible to service tax
Last updated: 11 July 2023
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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Bimal Jain
Published in Service Tax
Views : 289
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