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    <title>Tax Dispute: Diesel-Hydraulic Locomotive Leasing Misclassified, Subject to 18% Tax Rate as per SAC 996731 Guidelines.</title>
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    <description>Classification of services - rate of tax - applicant leases out diesel-hydraulic shunting locomotive inter alia to M/s. Damodar Valley Corporation, Andal claimed taxable @ 5% - The Applicant’s service to the DVC, as as per their work order is classifiable as ‘railway pushing and towing service’ (SAC 996731) and taxable @ 18%</description>
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      <description>Classification of services - rate of tax - applicant leases out diesel-hydraulic shunting locomotive inter alia to M/s. Damodar Valley Corporation, Andal claimed taxable @ 5% - The Applicant’s service to the DVC, as as per their work order is classifiable as ‘railway pushing and towing service’ (SAC 996731) and taxable @ 18%</description>
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