Railways' Siding Construction Oversight Deemed Sovereign, No Service Tax Required Under Reverse Charge Mechanism. https://www.taxtmi.com/highlights?id=40997 BSS - Reverse charge mechanism - The activity undertaken by the Railways for granting various approvals and supervision for siding constructed by the appellant are of statutory in nature and is sovereign function of the Railways. Therefore, on that account, the appellant is not liable to pay service tax. en-us Thu, 23 Aug 2018 11:33:35 +0530 Thu, 23 Aug 2018 11:33:35 +0530 TaxTMI RSS Generator Railways' Siding Construction Oversight Deemed Sovereign, No Service Tax Required Under Reverse Charge Mechanism. https://www.taxtmi.com/highlights?id=40997 BSS - Reverse charge mechanism - The activity undertaken by the Railways for granting various approvals and supervision for siding constructed by the appellant are of statutory in nature and is sovereign function of the Railways. Therefore, on that account, the appellant is not liable to pay service tax. Highlights Service Tax Thu, 23 Aug 2018 11:33:35 +0530 https://www.taxtmi.com/highlights?id=40997