Metro Excluded From The Purview Of Service Tax Exemption Available To Railways: CESTAT

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Metro Excluded From The Purview Of Service Tax Exemption Available To Railways: CESTAT

Indirect Taxes

Published on

28/02/2026

By Mariya Paliwala

Metro Excluded From The Purview Of Service Tax Exemption Available To Railways: CESTAT

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The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the metro is excluded from the purview of service tax exemption available to railways. The bench of Dr. Rachna Gupta (Judicial Member) has observed that though the contract between appellant and Kolkata metro was entered into before 01.03.2016 but there…

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Mariya Paliwala https://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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Service Tax Exemption

Metro Excluded From The Purview Of Service Tax Exemption Available To Railways: CESTAT

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