2026-VIL-1225-CESTAT-CHD-ST
  1. Home
  2. 2026-VIL-1225-CESTAT-CHD-ST

SERVICE TAX CESTAT Cases

Service Tax - Exemption to railway projects - Liability of project management consultant acting as agent - Appellant was engaged as project management consultant and power of attorney holder for a public sector undertaking to supervise construction of a railway siding by executing agencies - Department issued a show cause notice contending that services relating to railway infrastructure provided by contractor to the public sector undertaking, with Appellant acting as intermediary, constitute taxable services and Appellant is liable to service tax - Whether a project management consultant acting as power of attorney holder on behalf of a disclosed principal for railway construction activities is liable to service tax – HELD - Service tax is not leviable on railway projects and the exemption from tax is available to railways irrespective of whether the railway is for public or private purpose. There is no distinction between railway for private purpose and railway for public service in the Finance Act, 1994, and any such distinction cannot be artificially contrived to suit tax administration. The term ‘railways’ in Notification No. 25/2012 is to be understood according to common parlance as there is no definition provided in the Finance Act or Notification, and definitions from other statutes such as the Railways Act, 1989 cannot be imported. The use of public includes use by PSUs and corporations and not merely individuals. Accordingly, the impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?