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2016 (9) TMI 50

Head Note / Extract:
Eligibility of exemption under Notification No. 25/2012-ST dated 20.06.2012 – construction of railway sidings for private parties - service of construction, erection, commissioning or installation of original works pertaining to railways exempted vide entry 14(a) of the said notification – Government railway and Non-Government railway - Section 2 (20) and (25) of the Railways Act, 1989 – railway - Section 2(31) of the Railways Act, 1989 – Held that: - It is admitted fact that construction of railway siding would be construction of original work pertaining to railways in terms of Notification No. 25/2012-ST. It is to be observed that subject Notification No.25/2012-ST does not differentiate between Government and Non-Government railway. Railway as per the Railways Act, 1989 inter-alia means a railway, or any portion of railway for the public carriage of passengers or goods. However, Notification No. 25/2012-ST dated 20.06.2012 vide entry at S.No.14 (a) grants exemption to “railways” and is not restricted to “railway”. Even if the definition of “railway” is taken from the Railways Act, 1989 for interpreting said Notification, as Revenue has resorted to do, the benefit of Notification would be available to “railways” including “railway” used for purposes other than for public carriage of passengers or goods – no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway siding for private parties – ruled in favor of applicant.


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