Page 185 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : P.K. MAHAPATRA 119
Similarly it is seen from the documents furnished by the Appellant viz.
Tender document dated 2-8-2014 that, Package-II is for execution of civil, general
electrical, signaling & telecommunication and mechanical equipment for loco
shed works in connection with the construction of Private Railway Siding for the
proposed 3.0 MTPA Integrated steel plant which consists of civil and railway
allied works which includes construction of service buildings for solid state inter-
locking cabin, bloc cabin, foot over bridge, road over bridge, installation of me-
chanical equipments in loco shed and C&W shed.
Besides this as per Tender document dated 14-8-2014 furnished by the
Appellant, Package-IV is for execution of P-way, civil, overhead electrification,
general electrical and signaling & telecommunication works for the proposed
block station yard in connection with the construction of Private Railway Siding
which consists of civil and railway allied works which includes construction of
platforms, foot over bridge, masonry/CC drains, approach roads, retaining
walls, supply of rails, fabrication and erection of dead ends, fabrication & fixing
of check rails on level crossings, curves and guard rails etc., construction of
buildings for TSS, SSP, OHE, Tower wagon shed & PSI depot etc.
We also find that AAR has also observed in the impugned order that,
from the details of contract placed by IRCON through open tender as appearing
at the website of IRCON that the OHE work for the said proposed block station
yard in connection with the construction of private railway siding at Nagarnar
has been awarded to M/s. KAMY India, Nagpur. Similarly it is seen that the
work order related to civil work for the said private railway siding has been
awarded to M/s. RKTC Group.
6.1 The Appellant in their appeal have also mentioned that the pro-
posed private railway siding for their integrated steel plant, is located on Ko-
thavalsa- Kirandul (K.K.) single line electrified section of Waltair Division of East
Coast Railway and that the proposed site is situated approximately 2 Km from
K.K. line between Ambagaon and Amagura Railway station. Further that they
have accordingly proposed to have one rail connectivity from the proposed new
block station at Ch:277.030 km from Kothavalasa Centre of station building on
Ambagaon end and one connectivity from the existing Amagura Station at
Ch:281.429 km from Kothavalasa Centre of station building on Kirandul end.
This establishes about the location of the said proposed railway siding and in this
context, we also find that the AAR has also observed that most of such work in-
cluding electrical, telecommunication works as also the resultant structures are
constructed/located outside the premises of plant.
7. Immovable property has not been defined under the provisions of
GST. However Immovable property stands defined under Section 3(26) of the
General Clauses Act, 1897 to include land, benefits to arise out of land and things
attached to the earth, or permanently fastened to anything attached to the earth.
As per Section 3(36) of General Clauses Act, 1897, “movable property” shall
mean property of every description, except immovable property. Section 3 of the
Transfer of Property Act, 1882 stipulates that unless there is something repug-
nant in the subject or context “immovable property” does not include standing
timber, growing crops or grass. The Section however, defines the term “attached
to the earth” to mean (a) rooted in the earth, as in the case of trees and shrubs. (b)
embedded to earth, as in the case of walls or buildings and (c) attached to what is
so embedded for permanent beneficial enjoyment of that to which it is attached.
Thus the essential character of “immovable property”, as emerges from the
GST LAW TIMES  3rd September 2020  201