TaxTMI 
TaxTMI 
Levy of Service Tax on transpotation of goods by rail on oilcakes
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....evy of Service Tax on transpotation of goods by rail on oilcakes<br> Query (Issue) Started By: - varsha mehta Dated:- 12-10-2012 Last Reply Date:- 12-10-2012 Service Tax<br>Got 2 Replies<br>Service Tax<br>Dear Sir, Recently Ministry of Railways, Railway Board issued a freight marketing circular No. 21 of 2012 dated 28.09.2012 regarding LEVY OF SERVICE TAX ON TRANSPORTATION OF PARCEL TRAFFIC BY RA....
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....IL FROM 1st OCTOBER 2012. In which point 2.0 provide that the - Commodities exempted from payment of service tax as per Ministry of Finance Notification No. 25/2012 dated 20th June 2012 are: (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) postal mail or mail bags; (d) household effects; (e) newsp....
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....aper or magazines registered with the Registrar of Newspapers; (f) railway equipments or materials; (g) agricultural produce; (h) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; But not include point no. (a) petroleum and petroleum products falling under Chapter heading 2710 and 2711 of the First Schedule to the Centra....
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....l Excise Tariff Act, 1985 (5 of 1986); & point no. (j) chemical fertilizer and oil cakes; of notification no. 25/2012 dated 20th June 2012. Kindle advise me whether this points (a & j) are include for exemption from payment of service tax on transpotation of goods by rail or not. Thanks Reply By JAMES PG: The Reply: As per Mega Exemption Notn No 25/2012, the following items are exmpted from le....
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....vy of ST when transported by rail: (a) petroleum and petroleum products falling under Chapter heading 2710 and 2711 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (b) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (c) Defence or military equipments; (d) postal mail or mail bags; (e) household effects; (f) newsp....
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....aper or magazines registered with the Registrar of Newspapers; (g) railway equipments or materials; (h) agricultural produce; (i) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or (j) chemical fertilizer and oilcakes; This is an exemption provided by Central Govt by virtue of powers conferred by Finance Act and such ....
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....an exemption from levy cannot be denied by any authority. The Railway Circular mentioned above speaks of of ST exemption for transportation of all description of parcel traffic and merchandise booked as luggage. Petroleum products and cemical fertilizers/oil cakes are excluded may not have been specifically included for the simple reason that these are not booked as parcel and normally moves throu....
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....gh wagons Reply By varsha mehta: The Reply: Thanks sir for your reply.<br> Discussion Forum - Knowledge Sharing ....