Service tax on rail freight: implementation guidance-abatement on freight, collection at RR, registration and accounting requirements. Service tax on transportation of goods by rail will be applied to a percentage of total freight after statutory abatement; specified commodities are exempt. Zonal FA&CAOs must obtain registration, collect tax at RR preparation or delivery for to pay RRs, and ensure separate display and accounting of service tax, education cess and higher education cess in TMS/FOIS or manually until software is updated. Stations must submit monthly customerwise statements and consolidated certificates on request; railways will not refund collected tax and customers must approach tax authorities for refunds on freight adjustments.