Refund of Service Tax on Passenger Fare Tickets Booked and Cancelled on or after 1-10-2012 — Procedure

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..... ommercial Circular No. 59 of 2012 on the levy of service tax on transportation of passengers by Rail in Air-conditioned classes and 1st AC Class. The following has been stated therein :- "In case of cancellation of tickets booked by the passengers on or after 1-10-2012, service tax can be refunded by Railways except for the portion of service tax on the amount of cancellation charges retained by .....

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..... ellation of AC class and First class tickets booked on or after 1-10-2012, service tax to be refunded would be done manually by Railways at the booking counters. In order to facilitate the refund process, the amount to be refunded would be displayed through PRS on the cancellation form itself of the PRS terminal. (ii) The account of the amount of service tax refunded manually shall be maintained .....

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