https://www.taxtmi.com/caselaws?id=343789 Haulage charges paid by a container train operator to Indian Railways were treated as transport of goods by rail, not support services liable to service tax under reverse charge. A binding departmental circular clarified that such railway services were eligible for abatement, and that clarification removed the foundation of the show cause notice. On that basis, the service tax demand notice could not be sustained and was quashed. The stated principle is that when an authoritative clarification classifies the service consistently with a tax-exempt or abated treatment, a contrary demand notice cannot survive. en-us Mon, 22 May 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343789 Haulage charges paid by a container train operator to Indian Railways were treated as transport of goods by rail, not support services liable to service tax under reverse charge. A binding departmental circular clarified that such railway services were eligible for abatement, and that clarification removed the foundation of the show cause notice. On that basis, the service tax demand notice could not be sustained and was quashed. The stated principle is that when an authoritative clarification classifies the service consistently with a tax-exempt or abated treatment, a contrary demand notice cannot survive. Case-Laws Service Tax Mon, 22 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343789