The Karnataka High Court has held that services rendered for construction of private railway sidings used for commercial purposes are eligible for service tax exemption under Notification No. 17/2005-ST. The bench of Justice S.G. Pandit and Justice K.V. Aravind has observed that Notification No. 17/2005-ST does not distinguish between Government railways and private railways, nor…
HomeIndirect TaxesPrivate Railway Sidings Qualify as ‘Railways’ for Service Tax Exemption: Karnataka HC
Private Railway Sidings Qualify as ‘Railways’ for Service Tax Exemption: Karnataka HC
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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