Service tax on rail parcel transport imposed; charged on a portion of freight and collected at booking for compliance. Service tax is levied from 1 October 2012 on transportation of leased and non leased parcel traffic and merchandise booked as luggage, excluding personal passenger baggage and specified exempt commodities. Tax is assessed on a portion of total freight after abatement, with education and higher education cesses added; it must be calculated on Parcel Way Bills, Luggage Tickets or Money Receipts and collected at booking, with destination collected undercharges also taxable. Zonal FA&CAOs must register, record registration details on bills, adapt PMS software, maintain customer wise records and submit monthly statements to ensure correct assessment, collection and remittance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on rail parcel transport imposed; charged on a portion of freight and collected at booking for compliance.
Service tax is levied from 1 October 2012 on transportation of leased and non leased parcel traffic and merchandise booked as luggage, excluding personal passenger baggage and specified exempt commodities. Tax is assessed on a portion of total freight after abatement, with education and higher education cesses added; it must be calculated on Parcel Way Bills, Luggage Tickets or Money Receipts and collected at booking, with destination collected undercharges also taxable. Zonal FA&CAOs must register, record registration details on bills, adapt PMS software, maintain customer wise records and submit monthly statements to ensure correct assessment, collection and remittance.
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