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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>Indian Railways to Implement 3.708% Service Tax on Freight Charges from Oct 1, 2012, with Some Exemptions.</h1> The Indian Ministry of Railways announced that, starting October 1, 2012, service tax will be applied to rail freight charges, following the Finance Bill 2010 and related notifications. Previously exempt, the tax will now be levied on 30% of the total freight charges after a 70% abatement. This includes a 12% service tax, a 2% education cess, and a 1% higher education cess, resulting in a total tax implication of 3.708% on freight charges. Certain commodities are exempt from this tax. The collected tax will be deposited with the Ministry of Finance. Further details are available on the Indian Railways website.

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