2016 (9) TMI 50

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..... kla, JJ. For The Applicant : Shri Y.S.Reddy, Advocate For The Department : Shri Amresh Jain (AR) Ruling M/s Steadfast Corporation Ltd. (hereinafter also referred to as applicant) is a Public Limited Company. They propose to take up the activity of construction of Railway Works including sidings for private companies as well as Indian Railways. Applicant has raised the following question for ru .....

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..... Non-government railway means a railway other than a Government railway. 4. Section 2(31) of the Railways Act, 1989 define railway as under; (31) railway means a 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 .....

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..... ing 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 .....

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