Service Tax applicability on Transport of goods by means of Railway

[Asked by Guest]

whether Service Tax is applicable on agents who Transport the goods by means of Railway

AI Summary

Service tax applicability on rail freight agents: transport-by-rail services treated as non-taxable under current service tax rules.
Agents transporting goods by means of railway are treated as providing a transport-by-rail service that is non-taxable under the prevailing service tax framework; the administrative view recorded is that such services do not attract service tax.