https://www.taxtmi.com/caselaws?id=429323 Supplying bed rolls to railway passengers was treated as a service rendered to the Railways for passenger comfort and, on that basis, as customer care service on behalf of the client within Business Auxiliary Service under the Finance Act, 1994, attracting service tax. For the period after 01.07.2012, the activity was also regarded as falling within the expanded definition of service under Section 65B(44). The exemption in Section 99 of the Finance Act, 2013 was held inapplicable because it applies only to taxable services provided by Indian Railways, not to services provided to the Railways by a contractor. The exemption was construed strictly, and the non-liability claim failed. en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 10 Mar 2023 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429323 Supplying bed rolls to railway passengers was treated as a service rendered to the Railways for passenger comfort and, on that basis, as customer care service on behalf of the client within Business Auxiliary Service under the Finance Act, 1994, attracting service tax. For the period after 01.07.2012, the activity was also regarded as falling within the expanded definition of service under Section 65B(44). The exemption in Section 99 of the Finance Act, 2013 was held inapplicable because it applies only to taxable services provided by Indian Railways, not to services provided to the Railways by a contractor. The exemption was construed strictly, and the non-liability claim failed. Case-Laws Service Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429323