Fow New Railway line project of Govt. of Indida :- 1.Is Supply and fixing of concrete pillars for the new Railway is liable for the Sercice Tax 2.Collection of sales deed from owner of land and valaution for the proposes new railway line. 3. Service related to distribution of compensation to land owner like opening bank a/c and deposit the money and furnishing the details about the compensation to Gove, and other authority. 3.service provided to follow up with distt. and revenue and forest Official for preparation and acquisition of land for railway
Applicability of Service tax
ASHOK CHOUDHARY
Service Tax Applicability on Railway Projects: Works Contracts Exempt, Independent Services May Be Taxable Under Specific Conditions. A discussion on the applicability of service tax for a new railway line project in India raised questions about whether services like supply and fixing of concrete pillars, collection of sales deeds, valuation, and compensation distribution are liable for service tax. The response clarified that works contracts related to railways are excluded from service tax, but other services may be taxable. It emphasized determining if the services are part of a works contract; if so, they are exempt, but independent activities would be subject to service tax. (AI Summary)