Court Clarifies "Railways" in Works Contract Tax: Not Limited to Public or Government-Run Railways.

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Full Text of the Document

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....Works Contract - Demand of service tax - The provision does not use the word ‘railways’ for public carriage or that the railways should be government railways. - The definition uses the words “railways” only. Therefore, the execution cannot be restricted to the government railways which are used for public transport of passengers or goods.....