Yes. 'Being' is a gerund here. The whole thing 'being near a train station' is a noun phrase. The meaning of 'being' here could be 'living' or 'occupying a position'. It depends on the context. Does the sentence refer to a person, building, company premises?

Yes, it is a gerund. We use gerunds in this way as the subject of the sentence. 'Being' in this sentence would be the equivalent of maybe 'living' or 'working', depending on the situation.