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Key Year End Audit Considerations
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Evolution of Audit: From Paper to Pixels
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August 2012

Transport of passengers and goods by rail exempted from service tax — Notification No. 43/2012-ST, dated 2-7-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

Vide this Notification, exemption has been granted from whole of service tax leviable on two kinds of services provided by Indian Railways, namely,

(a) Service of transportation of passengers (with or without accompanied belongings) in 1st class or in air-conditioned coach and

(b) Services by way of transportation of goods. The exemption would be effective up to 30th September 2012.

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August 2012

Transport of passengers and goods by rail exempted from service tax — Notification No. 43/2012-ST, dated 2-7-2012.

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Service of foreign commission agent utilised for export of goods exempted — Notification No. 42/2012-ST, dated 29-6-2012.

Clarification regarding cess — Circular No. 160/11/2012-ST, dated 29-6-2012 and Order N0. 2/2012, dated 29-6-2012.

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August 2012

Transport of passengers and goods by rail exempted from service tax — Notification No. 43/2012-ST, dated 2-7-2012.

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You May Also Like

Service of foreign commission agent utilised for export of goods exempted — Notification No. 42/2012-ST, dated 29-6-2012.

Clarification regarding cess — Circular No. 160/11/2012-ST, dated 29-6-2012 and Order N0. 2/2012, dated 29-6-2012.