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    <title>RAILWAYS- WHY REPEATED AND SHORT TERM EXEMPTIONS which lead to uncertainty?</title>
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    <description>Notification No. 43/2012 exempts, for a limited period, transport of passengers in first class or air conditioned coaches and transportation of goods by rail from service tax as necessary in the public interest. Because the exemption expressly benefits &quot;Indian Railway,&quot; separately incorporated entities such as CONCOR, being limited companies, are not eligible unless they can be characterised as part of the departmental Indian Railways.</description>
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