Service Tax on services rendered to rail passengers travelling by AC/First Class - Service Tax - 62/2012

Ministry of Railways (Railway Board) Commercial Circular No. 62 of 2012 dated 10-10-2012 Reference this office s letters of even no. dated 26-6-2012, 26-9-2012 (C.C. No. 58 of 2012), 28-9-2012 (C.C. No. 59 of 2012) 29-9-2012 (C.C. No. 60 of 2012) , regarding levy of service tax on transportation of passengers by rail (In Airconditioned classes and First Class) Ministry of Railways now advise the following category of services having AC/First class may also be levied service tax :- i. Special Train/Coaches on FTR. (For AC classes and first class) ii. Special trains for Film Shooting. (For AC classes and first class) iii. Season Tickets (first class) iv. Circular Journey Tickets (For AC classes and first class) v. Excess Fare Ticket (EFT) for Extension of Journey, Travelling without Ticket, unbooked/excess luggage of passengers, Lost ticket/Mutilated ticket, Upgradation of tickets in AC or First class etc. The service tax at the rate of 3.708% will be levied on the total charges of special train/coaches which includes the full Security deposit also. At the time of refund of security amount, the proportionate amount of service tax would also be refunded. Necessary instructions may be issued to all concerned, including PRSs, immediately.