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of <h1>India exempts first class, AC passenger, and goods transport services by railways from service tax until Sep 30, 2012.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 43/2012-ST on July 2, 2012, exempting certain services provided by Indian Railways from service tax. This exemption applies to the transportation of passengers in first class or air-conditioned coaches and the transportation of goods by railways. The exemption is effective from the date of publication in the Official Gazette and remains valid until September 30, 2012. This decision was made under the Finance Act, 1994, in the interest of the public.
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