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Exemption on Construction of Raiway Tracks

Posted by on in Service Tax
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  • AAR extends service tax exemption on construction of railway sidings (tracks) for private companies, under Notification No. 25/2012-ST;
  • Rejects Revenue’s argument that out of two types of railways i.e. Govt. and non-Govt. railway, benefits of said Notification would be applicable only to Govt. railway; Notes that construction of railway siding would qualify as construction of original work pertaining to railways in terms of Entry at Sl. No. 14(a) and that subject Notification does not differentiate between Govt. & non-Govt. railway;
  • Observes that even if definition of “railway” is taken from Section 2(31) of Railways Act for interpreting said Notification, benefit of Notification would be “railways”, including railway used for purposes other than for public carriage of passenger or goods;
  • Rejects Revenue’s reliance on Section 94 of Railways Act as same deals with liability of damage to in-transit goods : AAR
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