https://www.taxtmi.com/highlights?id=55088 Works contract service - scope of the term Railways - stand of the tax authorities that the admitted exception of ‘railways’ was restricted to activities engaged in connection with railway undertakings of the Government - The exclusion of ‘metro’ or ‘monorail’ has occurred only after the period of dispute and therefore does not concern us. - Even where the ownership does not vest in the government, the operation of such railways is under special enactment which are not excluded from the sphere of the expression ‘railways’. - AT en-us Sat, 10 Oct 2020 10:56:54 +0530 Sat, 10 Oct 2020 10:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55088 Works contract service - scope of the term Railways - stand of the tax authorities that the admitted exception of ‘railways’ was restricted to activities engaged in connection with railway undertakings of the Government - The exclusion of ‘metro’ or ‘monorail’ has occurred only after the period of dispute and therefore does not concern us. - Even where the ownership does not vest in the government, the operation of such railways is under special enactment which are not excluded from the sphere of the expression ‘railways’. - AT Highlights Service Tax Sat, 10 Oct 2020 10:56:54 +0530 https://www.taxtmi.com/highlights?id=55088