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

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.