Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the exemption is provided to Railways and not to railway alone and hence private railway siding is also exempted.
Levy of service tax - construction of Railway siding for private parties - Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the exemption is provided to Railways and not to railway alone and hence private railway siding is also exempted.
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