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Negative list and abatement

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(Querist)
27 February 2016 Transportation of passenger by railway comes under negative list as well there there is also Abatement of 70% on transportation of passenger by railway.How can a same thing come under 2 places??plse explain
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Ankur Singhal

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Ankur Singhal (Expert)
27 February 2016 Dear
Under negative list passengers transport by rail other than first class and Ac coaches are covered.
I.e 1st class and ac coaches passengers are liable to st.
Hence the abaitmnet is given to the above two categories under 26/2012.
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