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of <h1>Service tax on advances for railway siding, signalling and coal-handling works-exemption under N/N 25/2012-ST upheld; appeal dismissed</h1> Service tax was demanded on advances received under a contract for construction and commissioning of railway siding and signalling/telecommunication ... Demand of service tax on advances received - contract for ‘construction and commissioning of railway sliding and signaling telecommunication systems including associated electrical and mechanical instruments’ for facilitating handling of coal at the Kudgi and Gadarwara super thermal power projects - benefit of N/N. 25/2012-ST dated 28th June 2012 - it was held by Tribunal that It is, thus, clear that the proposition of strict construction of intent of exemption notification must also go hand in hand with strict construction of every word/phrase therein. The exemption from tax is available to ‘railways’, excluding mono rail or metro, by notification no. 25/2012-ST dated 20th June 2012 after 1st July 2012 and, as conceded by the adjudicating authority, there being no definition of ‘railway’, either therein or in Finance Act, 1994, the distinction between railway for private purpose and railway for public service cannot be artificially contrived to suit tax administration; neither can the definition in another statute be drawn upon for the purported purpose of illumination. HELD THAT:- This Court is of the opinion that the impugned judgment does not call for interference. The civil appeal is accordingly dismissed. The Supreme Court dismissed the civil appeal, stating that the impugned judgment does not require interference. Delay was condoned, and any pending applications were disposed of.
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