TMI Blog2016 (9) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... orks 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption – exemption available on Construction of railway siding for private parties – ruled in favor of applicant. - Ruling No. AAR/ST/ 16 /2016 in Application No. AAR/44/ST/25 /2015 - - - Dated:- 15-7-2016 - V.S. Sirpurkar, Shri S.S.Rana and Shri R.S.Shukla, JJ. For The Applicant : Shri Y.S.Reddy, Advocate For The Department : Shri Amresh Jain (AR) Ruling M/s Steadfast Corp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal works pertaining to,- a) railways, including monorail or metro 3. Further, Section 2 (20) and (25) of the Railways Act, 1989 define Government railway and Non-Government railway, as under; (20) Government railway means a railway owned by the Central Government (25) Non-government railway means a railway other than a Government railway. 4. Section 2(31) of the Railwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not eligible for exemption. 6. The basic thrust of argument on behalf of the Revenue is that out of two types of railways i. e. Government and Non-Government railway, benefits of Notification No. 25/2012-ST would be applicable only to Government railway. It is admitted fact that construction of railway siding would be construction of original work pertaining to railways in terms of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue is not relevant, as deals with the liability of damage to in-transit goods. In view of above conclusion, we are not considering other points raised by the applicant in support of their application. 8. In view of above, we rule as under; Construction of railway siding for private parties is exempt under Notification No. 25/2012-ST dated 20.06.2012, as amended vide entry No. 14(a) ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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