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TMI BlogLevy of Service Tax on Transportation of Goods by RailX X X X Extracts X X X X X X X X Extracts X X X X ..... No.TCR/1078/201112 New Delhi,:27.06.2012 Copy for information: - FA CAOs, All Indian Railways Rate Circular No./5 of 2012 GOVERNMENT OF INDIA (BHARAT SARKAR) MINISTRY OF RAILWAYS (RAIL MANTRALAYA) (RAILWAY BOARD) No.TCR/1078/201112 New Delhi, 27.06.2012 The General Managers, All Indian Railways. Sub:- Levy of Service Tax on Transportation of Goods by Rail. Ref:- Ministry of Finance Gazette Notification No 1 of 2006 Dated 1st March 2006 followed by Gazette Notifications I. 20 of 2006 dated 25th April 2006, II. 26 of 2006 dated 19th August 2009, III. 28 29 of 2009 dated 31st August 2009 IV. 33 34 of 2009 dated 1st September 2009, V. 8 9 of 2010 dated 27th February 2010, VI. 20,21 22 of 2010 dated 30th March 2010, VII.33,34 35 of 2010 dated 22"d June 2010, VIII.56 of 2010 dated 21st December 2010, IX. 20 of 2011 dated 30th March 2011 and X. 38,39 40 of 2011 dated 14th June 2011. XI. 7, 8 9 of2012 dated 17th March 2012. General: As per the Finance Bill 2010 and subsequent Gazette notification No 40 of 2011 on the subject, "Service Tax on 'Service provided in relation to transport o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (applicable only in Railway owned Goods Sheds/Sidings) 8 Total Freight = {3+6+7) Rs. 933.08 9 Total Freight per rake = (8*42*66) Rs. 2586497.76 10 Freight per tonne after concessions= (5+6+7) Rs. 770.59 11 Freight per rake after concessions = (10*42*66) Rs. 2136075.48 12 30% taxable freight of the total value Rs. 640822.64 13 Add Service Tax @12% on 30% Freight (12 * 12%) Rs. 76898.72 14 Add Education Cess @2% of Service Tax (13 * 2%) Rs. 1537.97 15 Add Higher Education Cess @1% of Service Tax {13 * 1%) Rs. 768.99 16 Total Rounded off Freight to be collected from one rake=(11+13+14+15) Rs. 2215281 Note:-$ Wherever applicable Note:- Service tax shall be rounded off to the nearest rupee as per circular No.ST-53/2/2003 dated 27.3.2003. Illustration- B: (In Rs.) Distance Kms 650 Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods from 01.07.2012. iii. In case of RRs which are being manually prepared (non-TMS locations), only the Registration No., Code of service and details ofthe Service Tax, Education Cess, Higher Education Cess and Total Service Tax will be indicated on the RRs by Goods Clerks. iv. Till such time as changes are made in the TMS software, details mentioned in sub-para (iii) above will be manually written by the Goods Clerks in the computerized RRs also which will be generated at TMS locations. v. Meanwhile, CAO/FOIS will make provision for separate accountal of Service Tax in the TMS software for inclusion of relevant details in computerized RRs issued from TMS locations. The Computerised RRs will have separate indication for (a) Service Tax, (b) Education Cess, (c) Higher Education Cess and (d) Total Service Tax. Necessary changes should be made in the format of RR for inclusion of following entries : 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.1 of 2006 ST dt. 1.3.2006 is being availed. vi. Till allotment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to facilitate issue of the above certificate. xiii. In case of overcharge/refund of freight charges, if any, refund of Service Tax shall be claimed by the customer from the concerned Service Tax authority. No refund shall be made by the Railways on this account. For the purpose of claiming refund, CCM office shall issue a monthly certificate to each customer detailing the amount of refunds to the customer during the previous month, to be signed by an Officer authorized by CCM, which shall be countersigned by the Dy.CAO/T or officer authorized by them for this purpose. xiv. Since service tax due in case of undercharges detected at the destination station will be recovered by the destination station, the station will maintain separate record of service tax so collected. It shall also prepare a monthly statement showing customer wise details of invoice, undercharges and service tax/ cess collected thereon to be submitted along with the station balance sheet to Traffic Accounts office. 5. Service Tax will be levied on the total freight as reflected in RR. 6. It is suggested that various documents like Service Tax, relevant notifications etc. may be obtained and all concerned m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), DTC (G), DPM, Dir (T C), DFM, DTTG, DTT (POL), DDTC(R) TC (CR), TC-I, TC-II, TC-III, TC-IV, TC (FM), TT-l, TT-II, TT-III, TT-IV, TT-V, FC, Stat-II, Stat (CA), Stat-V, Stat (Econ.), Economic Cell and Budget branches of Railway Board. ANNEXURE-I Table showing the description of Goods on which Service Tax is not to be levied S.No. (20) Description of Goods (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 effect:- (f) Newspaper or magazines registered with registrar or newspapers: (g) Railway equipment or materials; (h) Agriculture produce: (i) Foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or (j) Chemical fertilizer and oilcake ..... X X X X Extracts X X X X X X X X Extracts X X X X
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