Services rendered in relation to the execution of a works contract in respect of Railways is not taxable

HIGH COURT OF KARNATAKA Bangalore Metro Rail Corporation Ltd. versus Ministry of Finance, Government of India WRIT PETITION NO. 34337 OF 2011 (T-RES) OCTOBER  16, 2012 ORDER 1. M/s Bangalore Metro Rail Corporation Ltd. is the petitioner in this writ petition. Learned Counsel appearing for the petitioner submits that the writ petition may be disposed of by clarifying the legal position that services rendered in relation to the execution of a works contract in respect of Railways is not taxable under Section 66 of the Finance Act, 1994 (‘the Act’ for short). I find ...