https://www.taxtmi.com/highlights?id=46319 Works Contract - Demand of service tax - The provision does not use the word ‘railways’ for public carriage or that the railways should be government railways. - The definition uses the words “railways” only. Therefore, the execution cannot be restricted to the government railways which are used for public transport of passengers or goods. en-us Mon, 06 May 2019 07:58:51 +0530 Mon, 06 May 2019 08:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46319 Works Contract - Demand of service tax - The provision does not use the word ‘railways’ for public carriage or that the railways should be government railways. - The definition uses the words “railways” only. Therefore, the execution cannot be restricted to the government railways which are used for public transport of passengers or goods. Highlights Service Tax Mon, 06 May 2019 07:58:51 +0530 https://www.taxtmi.com/highlights?id=46319