Case Law Details
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 with distinct objectives and that the definitions contained therein cannot have application de hors the operative provisions of such statutes. The distinction between ‘government railways’ and ‘non-government railways’, that is the pivot of the conclusions in the impugned order, has been embodied in Railway Act, 1989 as that is the statutory basis for the structure and composition of railway administration. To read down any distinction, other than that as enacted, would be a foray into impermissible, and unknown, territory.
The ‘constructions’ excluded from taxability under both the entries in section 65(105) of Finance Act, 1994 are, plainly, unqualified. The legislative intent, therefore, cannot be circumscribed by encroachment, or restrictive interpretation, ventured upon by tax authority.
This breach of jurisdiction by the adjudicating authority does, for that very reason, not find favour with us.
FULL TEXT OF THE CESTAT JUDGEMENT
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