01 April 2010
Sir, Indian Railways have entered into a contract with M/s. Bharati Airtel for providing mobile service in (Closed user group)CUG configuration all over Indian Railways. As per the Service Tax rules, Service Tax is not to be levied in respect of works or services provided to Railways. My doubt is whetehr the Contract between Railways and Airtel comes under the perview of Works contract and whether Service Tax has to be included in the CUG mobile bill raised by Airtel in pursuance of the contract.
24 April 2010
Dear Sir, WCT under service tax only covered 5 specified services. As services stated by you seems not covered under WCT as per service tax laws.