Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities

Konkan Railway Corporation Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai) CESTAT Mumbai held that appellant i.e. Konkan Railway Corporation Ltd. and Indian Railways are not separate entities and hence demand of service tax is unsustainable. Facts– It was noticed that appellant M/s. Konkan Railway Corporation Ltd. (KRCL) entered into agreement on 15.7.2002 with the Ministry of Railways, Government of Maharashtra, Goa and Kerala for construction of a new Broad Gauge Railway Line between Mangalore and Roha and it was allowing Indian Railways to use the said Railways Lines including sig...