Service tax implications on a private freight terminal

Dear Friends,

Kindly Tell what does a Private Freight Terminal (PFT) means? Can it be treated as a Railway Operator ? Does Item no. 20 of Notification of no. 25 dated 20.06.2012 granting exemption to specified goods when transported by raill or vessel applies to a PFT% ?

Kindly reply asap.

 

Replies (2)

Let me be honest with you, its a specific question w.r.t. a very specific field;

In my opinion:

1. PFTs are freight stations as per PFT Policies based on PPP (public private partnership); wherein they assit railways by helping in building stations wherein the goods can be warehoused and then transported;

2. PFTs are not operating railways, they are merely facilitating the transportation, but still what difference does it make even if it is a railway operator as there is no exemption or negative list entry for railway operators; it is available to only raiiways;

3. The exemption in point no.20 of notification no.25/2012-ST dated 20.06.2012 is pertaining to transportation of goods by rail. Mere creation of terminal cannot be treated as transportation service.

 

These are my views, you may also refer to a consultant...

Vikas,

1. I very well understood what PFT stand for. Thanks to you.

2. Exemption under Notification no. 25 talks about exemption available even to private railway operators to whom license has been granted to operators. So, in this regard i wanted the clarification regarding whether a PFT can be treated as a railway operator and avail the benefit of Item no. 20 of notification 25.

Thank you once again for your valued opinion.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 27 October 2026
semi-qualified CA

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Final

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details