2019 (4) TMI 26

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....ntical, though the impugned orders are different. 2. We have heard ld. A.R. Shri Vivek Pandey appearing for the Revenue and ld. Advocate Shri Vivek Sharma appearing for the respondents. 3. As per facts on record, the respondents have been placed with orders by Ministry of Railways to lay down the rail tracks, on which the Railway Ministry runs the wagons. The cost of laying down of Railways is being given to the respondents by the Railway Ministry, on revenue sharing basis, based upon the agreement entered into between the two. Revenue entertained a view that laying down of the rail lines, on which Railways run their wagons amounts to providing infrastructure support service, on which the respondents are liable to pay service charge under....

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....cy, the cost of laying down of railways lines, instead of being borne by the Government of India, is to be borne by the private parties. The Railways operates the said railways and after recovering all the operation cost, pays balance amount to the investors. Admittedly, the payment is the cost of investment made by the private parties. As such, it cannot be said that such consideration paid by the railways is towards service of providing infrastructural facilities to the railways. In fact as rightly contended by the appellants, the railways is providing them as service by agreeing to operate the railways at Adipur Mundra Port. As condition of providing such service, the railways demanded investment from the appellants towards the cost of l....