Taxability of rail travel agent services clarified; includes booking services and defines provider and receiver. Services by a rail travel agent relating to booking of passage for rail travel are taxable; the supplier is the rail travel agent and the recipient classification shifted from customers to any person. A departmental circular consolidates scope, classification, valuation and exemption guidance for these services and expressly supersedes earlier technical clarifications, thereby aligning administrative interpretation and compliance requirements for levy of service tax on rail booking services.