Railway in jammu

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karan sharma

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

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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04 September 2014 cos as per place of provision delhi is in taxable territory

karan sharma

karan sharma (Querist)
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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

karan sharma

karan sharma (Querist)
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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?

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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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

karan sharma

karan sharma (Querist)
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04 September 2014 Which section or rule i will read for more clarification on this topic?

karan sharma

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

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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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.

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