https://www.taxtmi.com/article/detailed?id=11606 The tribunal held the company constituted to build and operate railway lines was a deemed railway company, functioning under the railway's administrative control with no independent profit-sharing or separate consideration for use of infrastructure; accordingly, it was not a distinct taxable person and shared the railway's service-tax exemption, leading to setting aside the tax demands and related penalties. en-us Sat, 15 Jul 2023 10:08:45 +0530 Sat, 15 Jul 2023 10:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11606 The tribunal held the company constituted to build and operate railway lines was a deemed railway company, functioning under the railway's administrative control with no independent profit-sharing or separate consideration for use of infrastructure; accordingly, it was not a distinct taxable person and shared the railway's service-tax exemption, leading to setting aside the tax demands and related penalties. Articles Service Tax Sat, 15 Jul 2023 10:08:45 +0530 https://www.taxtmi.com/article/detailed?id=11606