TaxTMI 
TaxTMI 
2016 (12) TMI 537
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....l. We take up the miscellaneous application. It is seen from the contents of the miscellaneous application that the miscellaneous application is filed by the M/s Delhi Metro Rail Corporation Ltd. which seeks to be impleaded in the proceeding as they are final beneficiary of the appeal filed by M/s Siemens Ltd. 2. After hearing both sides, we hold this miscellaneous application is devoid on merits in as much as in the proceeding before the lower authorities, applicant M/s Delhi Metro Rail Corporation Ltd. was never a party. The miscellaneous application is disposed of. 3. We take up the appeal for disposal. 4. Heard both sides and perused the records. 5. Appellant had filed a refund claim on the ground that the lower authorities has reje....
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....uthority s order confirming the demand, was in appeal before the Tribunal in appeal No. ST/362/11 which was disposed of by the Bench vide final Order No. A/1583-1590/13/CSTB/C-I dated 04.07.2013 as reported at 2013-TIOL-1225-CESTAT-MUM. We find that the ratio of the said judgment of the Tribunal in paragraph no. 5.1 to 8 are very relevant which we respectfully reproduce. "5.1 The definition of Commercial and Industrial Construction Service' as provided in section 65(25b) excludes such activities relating to roads, ports, railways, dams, bridges, tunnels etc. There is no distinction between a monorail or metro rail or any other kind of rail and, therefore, the term railways' used therein has to be given its widest meaning to ....
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....the context of transportation of passengers by various modes such as monorail, tramways, metro rails etc. This definition came into force only w.e.f 01/07/2012 but the demands in the impugned order pertain to the period prior to 01/07/2012 and, therefore, this definition has no bearing whatsoever and no applicable for interpreting the law as it stood at the relevant time. 5.4 The hon'ble High Court of Delhi in the DMRC's case (supra) has held that Delhi Metro Rail is Government Railway as defined in the Indian Railway Act. If that be so, the question of levy of service tax under Commercial or Industrial Construction Service' would not arise at all as such constructions in respect of Railways stands excluded from the scope of t....