TaxTMI 
TaxTMI 
2026 (5) TMI 266
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.... by this Tribunal in the case of Hari Construction & Associates Pvt. Ltd. Vs. Commissioner of CGST & Central Excise, Patna vide Final Order No.76168/2023 dated 13.07.2023 by following the decision of the Hon'ble Supreme Court in the case of Konkan Railway Construction Limited Vs. CGST & Central Excise, Navi Mumbai in Civil Appeal Diary No.22280/2023 dated 04.07.2023, wherein this Tribunal has observed as under : "8. We find that the same issue came up before this Tribunal in the case of Konkan Railway Corporation Limited (supra), wherein this Tribunal has observed as under : "6. Learned Authorised Representative submits that the decision of the Tribunal in re KVR Rail Infra Projects Pvt Ltd is pending before the Hon'ble Su....
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....ts quoted by the Noticee in their defence does not seem warranted.' speaks for itself. This transgression on the part of the adjudicating authority is not acceptable. We do not wish to dilate further on this. 8. Entitlement of every sort of railways to the exemption provided, either by exclusion from the definition of 'taxable service' in the 'pre-negative list' regime or by specific exemption in the 'negative list' regime has been dealt with in several decisions of the Tribunal. While addressing the issue of 'commercial consideration' being the 7 ST/86191/2021 bench mark for determining eligibility for exclusion/exemption, the Tribunal, in re Hindustan Construction Company Ltd, held that '5. The exclusion, whethe....
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....ssential to avoid competitive disadvantage to other similar nongovernmental service providers and to ensure level playing field to all similar service providers. 3.9 Indian Railways under the Ministry of Railways is part of the Government of India and not on commercial basis. Therefore, Indian Railways cannot be compared or equated with MMO/DMRC, a Company formed under the Companies Act and is committed to run purely on commercial lines even if it is fully owned by the Government.... "Railway" in the Indian Context is popularly known as "Indian Railways" and is more appropriately understood as Railways operated under the Indian Railways Act especially for the purpose of 8 ST/86191/2021 any special dispensations such as tax exemptio....
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.... Railways is intended for fencing in the operational component to such objects as are included in that law. It is not appropriate to place reliance on such definitions save under the express authority of Finance Act, 1994. It is also not correct to contend that the coverage of the statute governing Railways is limited to Government Railways; no such distinction is drawn except for the purposes of jurisdiction of the railway 9 ST/86191/2021 authorities specified therein for the governance of the Railways belonging to the Government. 8. In the absence of any qualification for the 'railway' incorporated in the exclusion component of the taxable service, any railway, irrespective of ownership, is covered. Within the scheme of 'negative....