Service tax on AC/First Class rail travel extended to special trains, season tickets and excess fare components with refund adjustments. Levy of service tax extended to AC and First Class rail services including special trains/coaches on FTR, film-shooting trains, season tickets, circular journey tickets, and Excess Fare Ticket components; total charges for special trains/coaches include the full security deposit in the taxable base, and proportionate service tax on refunded security deposits must be returned.
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 AC/First Class rail travel extended to special trains, season tickets and excess fare components with refund adjustments.
Levy of service tax extended to AC and First Class rail services including special trains/coaches on FTR, film-shooting trains, season tickets, circular journey tickets, and Excess Fare Ticket components; total charges for special trains/coaches include the full security deposit in the taxable base, and proportionate service tax on refunded security deposits must be returned.
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