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2015 (1) TMI 138

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....r the Appellant. Shri R.K. Singla, AR, for the Respondent. ORDER The appellant is a company floated by Indian Railways and is responsible for ensuring proper functioning of telecom system of railways. 2. The issue involved in the present case is whether M/s Railtel Corporation of India Ltd. is liable to pay Service Tax on 13% fees received by them in respect of contracts relating ....