Open the official PDF on indianrailways.gov.in
| Circular number | No. 2004/TG-IV/39/24/Service |
|---|---|
| Date | 2012-06-26 |
| Type | Commercial Circular |
| Topic | ticket-checking |
| Currency | Historical — likely superseded |
| Official PDF | indianrailways.gov.in |
Levy of Service Tax on Auxiliary Services provided by Indian Railways Kindly refer to Board's letter of even number dated 26.06.2012 circulating detailed instructions on the above subject followed by letter of even number dt Sub: Levy of Service Tax on Auxiliary Services provided by Indian
-,
Government of India
Ministry of Railways
Railway Board
No. 2004/TG-IV/39/24/Service
Tax pt iii
New Delhi, dated
26 .09.2012
The General Managers,
All Zonal Railways.
Sub: Levy of Service Tax on Auxiliary Services provided by Indian
Railways
Kindly refer to Board's letter of even number dated 26.06.2012 circulating
detailed instructions on the above subject followed by letter of even number dt.
27.07.2012 advising that levy of service tax on Auxiliary Services rendered by
Indian Railways may be kept in abeyance till so" September, 2012.
2.
It is now clarified that Railways may take suitable action for levy of
service tax, wherever
applicable,
as advised vide letter of even number
dt.
26.06.2012.
3.
The following
auxiliary
services have been exempted
from levy of
service tax with effect from 1st July, 2012:
(i)
Selling
of
space
or time
slots
for
advertisements
other
than
advertisements
broadcast
by
radio
or
television. (Reference
Negative List)
(ii)
Services
by way
of motor
vehicle
parking
to general
public
excluding leasing of space to an entity for providing such parking
facility.(As
per Notification
No.25/2012-ST
dt. 20/06/2012-Para
24).
It may be noted that parking contracts do not involve leasing
of space.
(iii)
Services
by way of public
conveniences
such as provision
of
facilities of bathroom, washrooms, lavatories urinal or toilets.
(As
per Notification No.25/2012-ST dt. 20/06/20 12-Para 38)
COf\.f;{ ,-
-~..
(iv)
Services
by way of renting
of a hotel, inn, guest house, club,
campsite
or other
commercial
places
meant
for residential
or
lodging purposes, having declared tariff of a unit of accommodation
below
rupees
one
thousand
per
day
or
equivalent. (As
per
Notification No.25/2012-ST dt. 20/06/2012-Para
18)
4.
Kindly acknowledge receipt of the letter.
~
(R. C. Pandey)
Deputy Director Traffic General-II
Railway Board.
No. 2004/TG-IV/39/24/Service
Tax pt iii
Copy forwarded for information to :
1. FA&CAOs, All Indian Railways
New Delhi, dated
26 .09.2012
~
No. 2004/TG-IV/39/24/Service
Tax pt iii
Copy forwarded for information to:
Chief Commercial managers, All Indian Railways.
For Financial Commissioner/Railways
New Delhi, dated
260.9.2012
~~
(R. C. Pandey)
Deputy Director Traffic General-II
Railway Board.
Open this circular in the search app · Search all 4,233 documents