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M/s Steadfast Corporation Ltd. Versus Principal Commissioner of Service Tax, Hyderabad, Telegana State

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 rai .....

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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 .....

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ways. Applicant has raised the following question for ruling by this Authority: Whether construction of railway siding for private parties is exempted under Notification No. 25/2012-ST dated 20.06.2012, as amended vide entry No. 14(a) thereof? 2. It is observed that service of construction, erection, commissioning or installation of original works pertaining to railways is exempted under Notification No. 25/2012-ST dated 20.06.2012 vide entry at S.No.14(a), which reads as under; (14) Services by .....

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railway, or any portion of railway for the public carriage of passengers or goods and includes- x x x x x (b) all lines of rails, sidings, or yards, or branches used for the purposes of, or in connection with, a railway x x x x x 5. Revenue inter-alia submits that there are 2 types of railways; Government and Non-Government; that in order to qualify as railway for both of them, it should be used for public carriage of passengers or goods; that construction of railway sidings for private compani .....

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