https://www.taxtmi.com/caselaws?id=237156 The Tribunal held that Indian Railways are liable to pay Service Tax for taxable services provided, rejecting the argument of exemption as a government department. It clarified that the service provider is primarily liable to pay Service Tax, dismissing the appellant's challenge on the definition of 'person' under the Finance Act, 1994. The issue of invoking the extended period for demand confirmation remains open for further examination. The Tribunal confirmed that activities like renting property and advertising fall within taxable services, directing the appellant to make a pre-deposit of Rs.25 lakhs within eight weeks, with recovery stayed during the appeal process. 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 The Tribunal held that Indian Railways are liable to pay Service Tax for taxable services provided, rejecting the argument of exemption as a government department. It clarified that the service provider is primarily liable to pay Service Tax, dismissing the appellant's challenge on the definition of 'person' under the Finance Act, 1994. The issue of invoking the extended period for demand confirmation remains open for further examination. The Tribunal confirmed that activities like renting property and advertising fall within taxable services, directing the appellant to make a pre-deposit of Rs.25 lakhs within eight weeks, with recovery stayed during the appeal process. Case-Laws Service Tax Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237156