Service tax implications on a private freight terminal

Let me be honest with you, its a specific question w.r.t. a very specific field;

In my opinion:

1. PFTs are freight stations as per PFT Policies based on PPP (public private partnership); wherein they assit railways by helping in building stations wherein the goods can be warehoused and then transported;

2. PFTs are not operating railways, they are merely facilitating the transportation, but still what difference does it make even if it is a railway operator as there is no exemption or negative list entry for railway operators; it is available to only raiiways;

3. The exemption in point no.20 of notification no.25/2012-ST dated 20.06.2012 is pertaining to transportation of goods by rail. Mere creation of terminal cannot be treated as transportation service.

These are my views, you may also refer to a consultant...

Vikas,

1. I very well understood what PFT stand for. Thanks to you.

2. Exemption under Notification no. 25 talks about exemption available even to private railway operators to whom license has been granted to operators. So, in this regard i wanted the clarification regarding whether a PFT can be treated as a railway operator and avail the benefit of Item no. 20 of notification 25.

Thank you once again for your valued opinion.