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Machining of Rails Deemed Non-Qualifying Service for Metro Projects; Service Tax Exemption and Refund Granted.

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Full Text of the Document

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....Refund of Service tax - The Commissioner (Appeals) also proceeded to hold that machining of rails cannot be treated as providing service by way of commissioning or installation of original works pertaining to metro. It is not possible to accept this finding. - The appellant was clearly exempted from payment of service tax - Refund allowed - AT....

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