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            <h1>Rail Freight Services Taxable Since 2006 for Containers, 2009 for General Transport, Per Section 65(105)(zzzp) Guidelines</h1> Transport of goods by rail became a taxable service effective May 1, 2006, for container transport, and September 1, 2009, for general rail transport. The service is defined under section 65(105)(zzzp), where any service related to the transport of goods by rail is taxable. The service provider is a non-government railway, while the service receiver can be any person. The non-government railway is liable for service tax payment. Circulars issued by the CBEC have clarified and superseded previous guidelines on the scope and classification of these taxable services, with plans to extend taxation to government railways as well.

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