Seeks to Exempt certain specified services provided by the Indian Railways

Posted: 04/07/2012 in Notifications, Service Tax

Notification No. 43/2012-Service Tax dated 2nd July, 2012

[F. No. 334/1/2012-TRU]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services of the description mentioned in the Table below, provided by the Indian Railways from the whole of service tax leviable thereon under section 66B of the said Act, with effect from the date of publication of this notification in the Official Gazette, upto and including the 30th  day of September, 2012.


Sl. No.

Description of taxable services


Service of transportation of passengers, with or without accompanied belongings, by railways in –

(A)   first class; or

(B)   an air conditioned coach



Services by way of transportation of goods by railways



Under Secretary to the Government of India

Source: Directorate of Service Tax.


Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s