AAR : Hiring of diesel-hydraulic locomotive for shunting of rakes from Railway sidings/terminal, taxable at 18%

West Bengal holds that service of ‘hiring of diesel-hydraulic shunting locomotive’ on lease for placement/shunting of rakes from sidings/terminal of Indian Railways to factory premises of company [Damodar Valley Corporation(DVC)] and vice-versa, is taxable at 18% under Sr. No. 11(ii) of Notification No. 11/2017-Central Tax (Rate); Rejects applicant’s contention that said service is classifiable as ‘leasing or rental services’ concerning transport equipment including...