Service tax refund on cancelled AC and First Class rail tickets: remaining tax refunded while tax on cancellation charges retained. Service tax on cancellations of AC and First Class tickets booked on or after 1-10-2012 must be refunded except the portion attributable to cancellation/clerkage charges retained by Railways; that portion alone is taxable. Until PRS and UTS modules automate refunds, manual refunds will be given at booking counters with amounts displayed on the PRS cancellation form, recorded in a separate register and endorsed on the cancellation ticket; IRCTC will handle e ticket refunds via its front end using PRS-provided details. Automation via PRS and UTS will take effect from the implementation date.
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 refund on cancelled AC and First Class rail tickets: remaining tax refunded while tax on cancellation charges retained.
Service tax on cancellations of AC and First Class tickets booked on or after 1-10-2012 must be refunded except the portion attributable to cancellation/clerkage charges retained by Railways; that portion alone is taxable. Until PRS and UTS modules automate refunds, manual refunds will be given at booking counters with amounts displayed on the PRS cancellation form, recorded in a separate register and endorsed on the cancellation ticket; IRCTC will handle e ticket refunds via its front end using PRS-provided details. Automation via PRS and UTS will take effect from the implementation date.
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