Service tax exemption for rail goods transport preserves tax relief but excludes non-government container rail services. The notification exempts the taxable service provided to any person in relation to transport of goods by rail from the whole of the service tax leviable under the Finance Act, while expressly excluding services provided by any person other than the government railway in relation to transport of goods in containers by rail.
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Provisions expressly mentioned in the judgment/order text.
Service tax exemption for rail goods transport preserves tax relief but excludes non-government container rail services.
The notification exempts the taxable service provided to any person in relation to transport of goods by rail from the whole of the service tax leviable under the Finance Act, while expressly excluding services provided by any person other than the government railway in relation to transport of goods in containers by rail.
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