banner_ad

Railway in jammu

This query is : Resolved 

04 September 2014 WHY THE INDIAN RAILWAY CHARGE SERVICE TAX IF I BOOKED A TICKET FROM JAMMU TO DELHI ????

04 September 2014 cos as per place of provision delhi is in taxable territory

04 September 2014 Thanks for your reply sir
but In case of passenger transportation rule 11 of place of provision said that where the passenger start his journey .
1. Here the starting point is jammu which is non taxable territory .
Clear me if i am wrong

04 September 2014 EVEN WHEN I BOOKED TICKET ON IRCTC FROM JAMMU TO KATRA BY RAILWAY THEN SERVICE TAX IS NORMALLY CHARGE BY INDIAN RAILWAY AFTER 70% ABATEMENT?

04 September 2014 cos if starting point is in non taxable territory then if end point is in taxable territory then service tax is applicable

04 September 2014 Which section or rule i will read for more clarification on this topic?

04 September 2014 but the indian railway follow same procedure in case of when i booked ticket from jammu to
katra(non taxable territory)

19 July 2025 Place of provision rule says journey start = place of service provision.
Jammu is non-taxable, so theoretically no tax.
Practically, because journey ends in taxable territory, Indian Railways charges service tax.
70% abatement means you pay service tax only on 30% of ticket fare.


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries



CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news



Answer Query



Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details