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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>India's Railways to Impose 3.708% Service Tax on AC and First Class Fares Starting October 1, 2012.</h1> The Ministry of Railways in India announced that a service tax of 3.708% will be applied to fares for passengers traveling in various AC and First Class categories starting October 1, 2012. This tax will be collected on tickets issued or bookings made from that date onward. Tickets issued before October 1, 2012, will not incur this tax, and it will not be collected on board. For tickets booked on or after October 1, 2012, if canceled, the applicable amount including the refundable service tax will be refunded according to railway refund rules and Finance Ministry guidelines.

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