Search Results Page
Search Results
1 - 10 of 21 (0.24 seconds)Section 70 in Finance Act, 1999 [Entire Act]
The Railways Act, 1989
Section 77 in Finance Act, 1999 [Entire Act]
Section 78 in Finance Act, 1999 [Entire Act]
Section 2 in Finance Act, 1999 [Entire Act]
Section 68 in Finance Act, 1999 [Entire Act]
Section 66 in Finance Act, 1999 [Entire Act]
M/S. Afcons Infrastructure Ltd vs Cce, Delhi-I on 3 May, 2012
Appellant relies upon the decision of the
Tribunal in Afcons Infrastructure Ltd. v.
Commissioner of Central Excise Mumbai-II [2015
(38) S.T.R. 194 (Tri.
Delhi Metro Rail Corporation Limited vs Municipal Corporation Of Delhi And Ors. on 7 May, 2008
- Mumbai)] and Delhi Metro Rail
Corporation Limited v. Municipal Corporation of Delhi
and Others [2008 (103) DRI 369] to drive home the
point that coverage under Railways Act, 1989 is
sufficient to consider any such infrastructure as
railways. We notice that the Railway Act, 1989
provides for railways with public investment and
private investment and both function under the same
statute. Such railways established in the private
sector have a statutorily acknowledged
Administrator. Consequently, we too hold that
railway sidings built by the appellant fall within the
exclusionary portion of Section 65(25a) and are
outside the ambit of taxation.