2025 (11) TMI 1442

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....r Station by Madhya Pradesh Power Generating Co. Ltd; the appellant was required to appoint or engage a contractor for execution of project work for and on behalf of MPPGCL; a tender was floated and was awarded to M/s GVR-ENC; approval of Indian Railways was taken. A show cause notice dated 14.04.2018 was issued to the appellants alleging that the appellants received works contract service from M/s GVR-ENC and it is not related to construction of railway for public use and accordingly, they are liable to pay service tax in terms of Section 65B(22) read with Section 66E(h) of the Finance Act; the show cause notice was adjudicated on 15.01.2019 confirming the demand raised and holding that the service received by the appellants is not for pub....

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....€¢ SLP bearing SLP (Civil) 18819/2022 • Omaxe Ltd. and Anr., MANU/DE/0672/2021: SLP bearing SLP (Civil) 13215/2022 is pending before the Hon'ble Supreme Court. • Johnson & Johnson Private Limited, ST Appeal No. 85435 of 2020 • Numal Saikia, ST Appeal No. 75969 of 2021 4. Shri Anurag Kumar assisted by Ms. Amita Gupta, learned Authorized Representatives for the Revenue reiterates the findings of the impugned order. They take us through the definition of "Railway" in the Railway Act and submits that as per Section 2(31) of Indian Railway Act, 1989, Railway means: a Railway, or any portion of Railway, for the public carriage of passengers or goods; therefore, the project under question not being....

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.... Government of India to operate the railway network of the country; it also affords a framework for administration of the railway services and jurisdictional monopoly. The 'taxable service' in Finance Act, 1994 excluding 'railways' from the ambit of the service did not place any restriction on benefit going to private railways. The statute, too, did not consider it necessary to fall back on the definition of 'railways' in another statute for determination of taxability and it is not open to the adjudicating authority to arrogate that privilege in an executive capacity. The intent of exclusion prior to 1st July 2012, and exemption for the period, thereafter, is abundantly clear. 6. We find that in the case of CONCOR - 2024 (6) TMI 192- CE....