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    <title>Whether transportation of goods to Railways is exempted from Service Tax</title>
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    <description>Transportation services by rail are exempt from service tax only for a specified list of goods (relief materials, defence equipment, registered newspapers, railway materials, agricultural produce, milk, salt, basic food grains, and organic manure); other rail carriage remains taxable. Deliveries of goods to the railways by road do not benefit from that rail-transport exemption and may attract tax under the reverse charge mechanism where applicable.</description>
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      <description>Transportation services by rail are exempt from service tax only for a specified list of goods (relief materials, defence equipment, registered newspapers, railway materials, agricultural produce, milk, salt, basic food grains, and organic manure); other rail carriage remains taxable. Deliveries of goods to the railways by road do not benefit from that rail-transport exemption and may attract tax under the reverse charge mechanism where applicable.</description>
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