Service tax on transport of goods by rail applies to non government providers and extended to government railways with abatement. Transport of goods by rail is subject to service tax where any person provides services relating to rail carriage of goods; non government railways are ... Summary
Service tax on transport of goods by rail applies to non government providers and extended to government railways with abatement.
Transport of goods by rail is subject to service tax where any person provides services relating to rail carriage of goods; non government railways are treated as providers and liable to pay tax, while the statutory term Government railway denotes railways owned by the central government. Administrative circulars consolidate prior guidance and indicate extension of the levy to government railways with specified abatement and exemption measures to be notified.
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