Service Tax on rail goods transport to be collected on taxable freight with RR-based procedures and registration requirements. Service Tax is mandated on transport of goods by rail effective 01.10.2012, chargeable on 30% of total freight after a 70% abatement, producing an aggregate levy of 3.708% on total freight for taxable commodities. Certain commodity groups are exempt per Notification No. 25 of 2012. Zonal FA&CAOs must register, and Service Tax must be collected at RR preparation or delivery (for To pay RRs); TMS updates and manual RR notations must record Registration No., service code, and breakdown of Service Tax, Education Cess and Higher Education Cess. Demurrage, wharfage, WRF, haulage and related charges are taxable and require corresponding accounting, refunds and monthly station-wise reporting.