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2020 (2) TMI 40 - CESTAT NEW DELHILevy of service tax - construction of Railway siding for private parties - extended period of limitation - HELD THAT:- Reliance placed in the case of KVR RAIL INFRA PROJECTS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX, SECUNDERABAD G.S.T. [2019 (5) TMI 376 - CESTAT HYDERABAD] where it was held that Section 65(25b) or Section 65(105)(zzzza) of the Finance Act, 1994 does not use the word ‘railways’ for public carriage or that the railways should be government railways. The definition uses the words “railways” only. Therefore, the execution cannot be restricted to the government railways which are used for public transport of passengers or goods. It is further urged that no words can be added while interpreting a notification and when the language is clear and as per the Literal Rule of Interpretation of statutes; Even the inclusive definition of the term ‘railway’ is taken from the Railway Act, the exemption is provided to Railways and not to railway alone and hence private railway siding is also exempted. Time Limitation - HELD THAT:- The audit objection was raised on 26.03.2012 on some different grounds to which reply was filed by the appellant on 10.05.2012. Show cause notice was issued after two years on 11.04.2014, thus, is barred by limitation - In the second appeal, for the period ending April, 2014, the show cause notice is not time barred. Appeal allowed - decided in favor of appellant.
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