Transportation of parcel traffic (leased or non-leased parcel traffic) by Rail — Levy of Service Tax — Clarifications

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....fication issued by the Ministry of Finance as referred to above, the following instructions are issued. 2. Service Tax will be levied for transportation of all description of parcel traffic (leased or non-leased parcel traffic) and merchandise items (for commercial use) booked as Luggage with effect from 1^st October 2012. Luggage traffic i.e. personal baggage belonging to the travelling passengers, (excluding merchandise items for commercial use), shall be exempted from service tax. Commodities exempted from payment of service tax as per Ministry of Finance's Notification No. 25 of 2012 dated 20th June 2012 are (a)     Relief materials meant for victims of natural or man-made disasters, calamities, acci....

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.... (iii)   Higher Education Cess of 1% on Service Tax will also be added (equivalent to 0.036% on total freight); (iv)   Total Service Tax implication will be (i) + (ii) + (iii) = 3.708% on the total freight. 5. Service tax will be levied on the total freight as reflected in the Parcel Way Bill and/or Luggage Ticket and/or Money Receipt (in case of leased parcel traffic) issued on or after 1-10-2012 and it will be collected at the time of booking and preparation of Parcel Way Bill/Luggage Ticket/Money Receipt. 6. In case of undercharges or other charges, which are to be collected at the destination station, Service Tax at the stipulated percentage should be collected by the destination railway on....

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.... *        Name & *        Address of customer. *        Registration No. of Service Tax provider i.e. FA&CAO of zonal railway. *        Amount of Service Tax. *        Type of Service. *        Code No. of Service. *        Exemption Notification No. 25 of 2012-S.T., dated 20-6-2012 is being availed. (v)     Till allotment of Registration No., Zonal railways will be required to mention 'Applied For' against the space ....

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....e with breakup of (a) Service Tax, (b) Education Cess, (c) Higher Education Cess and (d) Total Service Tax. This can be used by the customers for getting credit of Service Tax from the concerned Superintendent of Central Excise as due to them. (x)     Each station/parcel office collecting the service tax shall submit a statement showing customer-wise details of service tax collected from them during the previous month date-wise and PW Bill-wise with breakup of service tax, education cess and higher education cess along with the station balance sheet. (xi)   Service tax as applicable shall be collected along with Wagon Registration Fee (WRF), if and where applicable, and, separately, at the sta....