Inclusive definition of railway extends maintenance and repair exemption beyond terminals to connected railway infrastructure.

An inclusive statutory definition of "railway" was applied to extend exemption notifications for management, maintenance or repair of railways to services connected with the wider railway system, not merely railway terminals. Because the Railways Act definition covers rolling stock, stations, offices, workshops, factories and other connected works, maintenance and repair services provided to railways fell within the exemption. The service activity was therefore treated as eligible for exemption, and the demand could not be sustained.

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Issues: Whether maintenance and repair services provided to the railways were covered by the exemption notifications applicable to management, maintenance or repair of railways.

Analysis: The relevant definition of "railway" under the Railways Act is inclusive and extends beyond terminals to all rolling stock, stations, offices, workshops, factories, and other works connected with a railway. On that basis, the exemption notifications covering management, maintenance or repair of railways were held applicable to the services in question.

Conclusion: The service activity was held to be eligible for the exemption, and the demand could not be sustained.

Ratio Decidendi: Where the statute uses an inclusive definition of "railway", exemption notifications for maintenance or repair of railways extend to services connected with the wider railway system and are not confined to railway terminals alone.

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