Works Contract Services of Railway Including Sub-contracts are Exempted from Service Tax under Exemption Notification: CESTAT [Read Order]

Works Contract Services - Works Contract Services of Railway - Railway - Works Contract Services of Railway Including Sub-contracts - Service Tax - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the works contract services including the sub-contracts of the railway are exempted from the service tax under the exemption notification.  Mahendra Kumar Anchalia, the appellant assessee engaged in providing Works Contract Services by way of construction of Railway infrastructure such…

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