https://www.taxtmi.com/highlights?id=52209 Recovery of service tax - construction of a railway siding track works - scope of the term railways - The ‘constructions’ excluded from taxability under both the entries in section 65(105) of Finance Act, 1994 are, plainly, unqualified. The legislative intent, therefore, cannot be circumscribed by encroachment, or restrictive interpretation, ventured upon by tax authority. - AT en-us Sat, 07 Mar 2020 09:43:37 +0530 Sat, 07 Mar 2020 09:43:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52209 Recovery of service tax - construction of a railway siding track works - scope of the term railways - The ‘constructions’ excluded from taxability under both the entries in section 65(105) of Finance Act, 1994 are, plainly, unqualified. The legislative intent, therefore, cannot be circumscribed by encroachment, or restrictive interpretation, ventured upon by tax authority. - AT Highlights Service Tax Sat, 07 Mar 2020 09:43:37 +0530 https://www.taxtmi.com/highlights?id=52209