Distinction between government and non-government railways- Common parlance meaning should be adopted- CESTST

NMC Industries Pvt Ltd Vs Commissioner of Service Tax (CESTAT Mumbai) We are unable to comprehend the resort to Railways Act, 1989 for a broader understanding of expression ‘railways’ in the absence of permissible referral in section 65(105)(zzzza) or (zzp), or, for that matter, anywhere in section 65, of Finance Act, 1994. In the absence of such authority, it is the common parlance understanding that should have been adopted. Even if a conscientious disposal of the allegations did prompt such recourse, it should have been appreciated by the adjudicating authority that statutes are framed ...