Service Tax on payment of rail transporation of Coal

[kamal chordia]

Sir

We are prouring coal and same is coming from rail transportation. Now please clear weather service tax is applicable on money receipt of railways, if yes, related notification-circular etc.

kamal

[JAMES PG]

Ministry of Railways has issued Circular No TCR/1078/2011/2 dated 28.09.12 wherein it has been directed to apply to CCM for getting formal Certificate of payment of Service Tax based on which Cenvat credit can be atken

[kamal chordia]

we  have study the circular of railway department dt 28.09.2012, wherein service tax is applicable but my questation is that on procuring of coal ihorugh rail, service tax is applicable or not, because i had received RR in which service tax amount collected is not mentioned seperately.

Therefore we  need clarification weather the service tax applicable or not, if applicable, then on the basis of RR are we entitle for taking service tax credit or any other docs required.

We shall be thankful for valuable information.

 

Thanks & regards

 

kamal

 

[vinay wakde]

Sir,

We are receiving Iron Ore CLO from Bacheli (M.P.) through Railway Rake. Presently we take colour Xerox  of RR and port railways stamped as Original received /submitted at destination and then the same is notarized. We take Service Tax credit on the strength of colour notarized RR copy. 

Regards,

VINAY

 

AI Summary

Clarification Sought on Service Tax Applicability for Coal Transport by Rail When Tax Not Separately Listed on Receipt A query was raised regarding the applicability of service tax on the rail transportation of coal. One response referenced a Ministry of Railways circular directing the application for a formal certificate of service tax payment to claim Cenvat credit. The original inquirer sought clarification on whether service tax applies when the railway receipt (RR) does not separately mention the tax amount. Another participant shared their practice of using notarized copies of the RR to claim service tax credit for iron ore transportation, suggesting a similar approach could be applied to coal.