Transport of goods by Rail

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..... by any other person, in relation to transport of goods by rail, in any manner Meaning of Government Railway under section 2(20) of Railway Act, 1989 " Government railway " means a railway owned by the central Government; Who is the receiver of service Any person Who is the provider of service Non Government Railway Who is liable to pay service tax Non Government Ra .....

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..... B. Extracts from Circular No. D.O. F. No.334/13/2009-TRU dated 6-7-2009 Transport of Goods through Rail: Presently, transportation of goods in containers by rail, by other than Government railways is taxable under section 65(105)(zzzp) since 2006. It is now proposed to impose service tax on goods transported by railways including Government railways, whether in containers or otherwise. Sui .....

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