Transport of goods by Rail

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Full Text of the Document

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...., in relation to transport of goods by rail, in any manner Meaning of Government Railway under section 2(20) of Railway Act, 1989 "Government railway" means a railway owned by the central Government; Who is the receiver of service Any person Who is the provider of service Non Government Railway Who is liable to pay service tax Non Government Railway Comments: A. As per Paragraph No 6. ....