https://www.taxtmi.com/caselaws?id=237156 Article states that Article 289 immunity extends only to taxes on property and not to indirect taxes, so it does not bar service tax. It also explains that under Section 68(1) of the Finance Act, 1994 the service provider is liable to pay service tax, subject to limited statutory departure under Section 68(2), and that the service tax rules framed under Section 94 have the force of law. On that basis, activities such as renting of immovable property, sale of space or time for advertisement, and mandap keeper services are treated as taxable services, and Indian Railways is described as prima facie liable within the charging framework. en-us Wed, 27 Feb 2013 00:00:00 +0530 Fri, 28 Nov 2014 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237156 Article states that Article 289 immunity extends only to taxes on property and not to indirect taxes, so it does not bar service tax. It also explains that under Section 68(1) of the Finance Act, 1994 the service provider is liable to pay service tax, subject to limited statutory departure under Section 68(2), and that the service tax rules framed under Section 94 have the force of law. On that basis, activities such as renting of immovable property, sale of space or time for advertisement, and mandap keeper services are treated as taxable services, and Indian Railways is described as prima facie liable within the charging framework. Case-Laws Service Tax Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237156