TMI Blog2018 (8) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... lding or premises thereof. No doubt, railways is a commercial concern but it is already been settled that the coaches are rolling stock of railways and hence, they were not covered strictly under the definition in pre-negative list era. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 53350 of 2014 - ST/A/52649/2018-CU[DB] - Dated:- 19-7-2018 - Mr. C L Mahar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri Atul Kr. Gupta, CA, Shri Varun Gaba, Advocate for the Appellants Shri G R Singh, AR for the Respondent ORDER Per Rachna Gupta: In this appeal, the appellant was engaged in providing cleaning of coaches services to Indian Railways for a period with effect from 1.4.2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is subjected to service tax. However, exemptions are selectively provided for some of the organizations involved in providing such service. 8. We note that to hold railways or airport authority as non commercial organizations only on the ground that they are public utility organizations has no legal basis. Incidentally, it may be noted that the freight revenue of railways is more than double of the activity of passenger revenue. It only shows that substantial railways activity is in commercial freight transport. Even, with reference to the status of the railway stations, we note that the same cannot be considered as non-commercial building or premises. The commercial nature of the railway stations and its premises is very app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying. 6. A mere perusal of the definition and interpretation thereof makes it clear that it is not merely an object or premise but the object or premise of commercial or industrial building or premises thereof. No doubt, railways is a commercial concern but as is already been settled in the case of R K Refreshment and Enterprises Pvt. Ltd. case, that the coaches are rolling stock of railways and hence, we are of the opinion that they were not covered strictly under the definition in pre-negative list era. We rely upon the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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