9911796707
TMI Blog2020 (2) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... ic transport of passengers or goods. It is further urged that no words can be added while interpreting a notification and when the language is clear and as per the Literal Rule of Interpretation of statutes; Even the inclusive definition of the term railway is taken from the Railway Act, the exemption is provided to Railways and not to railway alone and hence private railway siding is also exempted. Time Limitation - HELD THAT:- The audit objection was raised on 26.03.2012 on some different grounds to which reply was filed by the appellant on 10.05.2012. Show cause notice was issued after two years on 11.04.2014, thus, is barred by limitation - In the second appeal, for the period ending April, 2014, the show cause notice is not tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned clearly how the department contention was wrong. Their submissions, inter alia, are as follows: (a) The works executed by them are work contracts and are related to Railways specifically excluded under the work contract service; (b) The definition of Railways as per Section 2(31) of the Railways Act, 1989 is an inclusive definition and it does not talk of private use or public use and does not restrict the railway siding constructed for private persons; (c) The work include is used to enlarge the meaning of the preceding works and it is by way of extension and not with restrictions, as per the ratio laid by the Hon ble Supreme court in various cases. (d) As per Section 2(20) and 2(25) of the Railway Act, Railwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UM and Delhi Metro Rail corporation Limited v. Municipal Corporation of Delhi and Others [2008 (103) DRJ 369] to drive home the point that coverage under Railways Act, 1989 is sufficient to consider any such infrastructure as railways. We notice that the Railway Act, 1989 provides for railways with public investment and private investment and both function under the same statute. Such railways established in the private sector have a statutorily acknowledged Administrator. Consequently, we too hold that railway sidings built by the appellant fall within the exclusionary portion of section 65(25a) and are outside the ambit of taxable . 4. Similar view was also taken by the Authority for Advance Ruling, New Delhi in the case of Steadfast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so in support of their contention. (i) KVK Rail Infra Projects Pvt. Ltd. vs. Commissioner of Central Tax, Secunderabad GST -2019 (5) TMI 376-CESTAT Hyderabad. (ii) International Metro Civil Contractors-2019 (20) GSTL 66 (Tri Delhi). (iii) CCE, Raipur vs. Anand Construction -2017 (51) STR 435 (Tri. Delhi) (iv) In RE: Rites Limited -2019 (20) GSTL 657 (AAR-GST) 8. It is further urged that no words can be added while interpreting a notification and when the language is clear and as per the Literal Rule of Interpretation of statutes; Even the inclusive definition of the term railway is taken from the Railway Act, the exemption is provided to Railways and not to railway alone and hence private railway siding is also exempted as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
