2016 (9) TMI 50

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...., Shri S.S.Rana and Shri R.S.Shukla, 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 ....

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....s a railway owned by the Central Government (25) 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 p....

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....ailway. It is admitted fact that construction of railway siding 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 pu....