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    <title>Service Tax on Transport of Goods by Rail- Shortest Journey</title>
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    <description>The proposal to impose service tax on transport of goods by rail would have extended liability to Indian Railways and to persons transporting containerised cargo; notifications initially specified exemptions for numerous goods and a seventy percent abatement, but subsequent notifications restored full exemption for Indian Railways and rescinded the itemised exemptions, leaving service tax payable only where container transport is performed by persons other than the Railway.</description>
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      <description>The proposal to impose service tax on transport of goods by rail would have extended liability to Indian Railways and to persons transporting containerised cargo; notifications initially specified exemptions for numerous goods and a seventy percent abatement, but subsequent notifications restored full exemption for Indian Railways and rescinded the itemised exemptions, leaving service tax payable only where container transport is performed by persons other than the Railway.</description>
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