https://www.taxtmi.com/caselaws?id=182434 The Tribunal ruled in favor of the appellants, finding that the railway siding charges collected by railways on their behalf should not be taxed until actually received. It was held that the railways, as collectors of the charges, should bear the tax liability. The demands raised by Revenue based on accrual amounts were deemed premature, and a waiver of pre-deposit was granted, halting recovery until the appeal conclusion. The Tribunal recognized the legal validity of the argument regarding tax liability, emphasizing the need for further consideration during the appeal process. en-us Wed, 23 Aug 2006 00:00:00 +0530 Tue, 10 May 2016 15:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182434 The Tribunal ruled in favor of the appellants, finding that the railway siding charges collected by railways on their behalf should not be taxed until actually received. It was held that the railways, as collectors of the charges, should bear the tax liability. The demands raised by Revenue based on accrual amounts were deemed premature, and a waiver of pre-deposit was granted, halting recovery until the appeal conclusion. The Tribunal recognized the legal validity of the argument regarding tax liability, emphasizing the need for further consideration during the appeal process. Case-Laws Service Tax Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182434