GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
New Delhi dt. 29.09.2012
Commercial Circular No. 60 of 2012
The General Managers,
All Indian Railways
Subject: Procedure Order for Implementing Service Tax Refunds on Passenger Fare Tickets Booked and Cancelled on or after 01.10.2012.
This refers to Commercial Circular No.59 of 2012 on the levy of service tax on transportation of passengers by Rail in Air-conditioned classes and 1 AC Class. The following has been stated therein:
In case of cancellation of tickets booked by the passengers on or after 01.10.2012, service tax can be refunded by Railways except for the portion of service tax on the amount of cancellation charges retained by the Railways.