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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Service Tax on Rail Container Transport Set at 40% Under Notification No. 08/2016, Effective April 1, 2016</h1> Transport of goods in containers by rail, excluding Indian Railways, is subject to a service tax at an effective rate of 40% as per Notification No. 08/2016, effective from April 1, 2016. This is contingent upon not availing CENVAT credit on inputs and capital goods used for the service. 'Goods' encompass all movable property except actionable claims and money, while 'person' includes entities such as individuals, companies, and government bodies. This regulation is part of the Service Tax Practice Manual, providing guidelines and valuation schemes for specified services.

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