https://www.taxtmi.com/circulars?id=54017 Service tax on cancellations of AC and First Class tickets booked on or after 1-10-2012 must be refunded except the portion attributable to cancellation/clerkage charges retained by Railways; that portion alone is taxable. Until PRS and UTS modules automate refunds, manual refunds will be given at booking counters with amounts displayed on the PRS cancellation form, recorded in a separate register and endorsed on the cancellation ticket; IRCTC will handle e ticket refunds via its front end using PRS-provided details. Automation via PRS and UTS will take effect from the implementation date. en-us Sat, 29 Sep 2012 00:00:00 +0530 Fri, 06 Nov 2015 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54017 Service tax on cancellations of AC and First Class tickets booked on or after 1-10-2012 must be refunded except the portion attributable to cancellation/clerkage charges retained by Railways; that portion alone is taxable. Until PRS and UTS modules automate refunds, manual refunds will be given at booking counters with amounts displayed on the PRS cancellation form, recorded in a separate register and endorsed on the cancellation ticket; IRCTC will handle e ticket refunds via its front end using PRS-provided details. Automation via PRS and UTS will take effect from the implementation date. Circulars Service Tax Sat, 29 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54017