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    <title>Levy of service tax on rail transportation of goods:</title>
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    <description>The Finance Act amendment broadened taxable service to cover transport of goods by rail generally by removing the container restriction and the government rail exclusion. An effective date was appointed, an exemption notification listing defence, railway equipment, postal, relief, passenger luggage and various low rate or PDS commodities was issued in the public interest, and a subsequent rescission of that exemption created legal and policy uncertainty about whether those categories remain exempt or are now subject to service tax.</description>
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      <description>The Finance Act amendment broadened taxable service to cover transport of goods by rail generally by removing the container restriction and the government rail exclusion. An effective date was appointed, an exemption notification listing defence, railway equipment, postal, relief, passenger luggage and various low rate or PDS commodities was issued in the public interest, and a subsequent rescission of that exemption created legal and policy uncertainty about whether those categories remain exempt or are now subject to service tax.</description>
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