Railway Siding Charges

The goods are sold as per the contract with the buyers in which the goods are to be delivered at nearby railway siding and the assessee charges certain additional amount towards shifting of the goods upto railway siding and loading the same into the railways wagons.

Railway siding charges.

In 2012 mega exemption notification 25 2012 service tax dated 20 06 2012 was issued which resulted in the confusion regarding the activities related to private railway sidings that whether the activity related to private railway sidings are liable for service tax or not. Revenue was of the view that in such cases the place of removal of the goods is. Recovery of maintenance charges and inspection charges for private siding. Goods conveyance of explosives and other dangerous goods by rail.

Following the law relating to railway. Concor iso rail freight charges. More than 75 of freight traffic is handled in sidings. Web based application for on line monitoring system fir railway siding projects.

Goods revision of siding charges with effect from 15 07 2018 on south central railway. Sidings often have lighter rails meant for lower speed or less heavy traffic and few if any signals. Zuari cements limited mzcj pccm. Goods closure of siding line railway line no 5 at jptn by m s.

2 1 1 major audit findings. Law with respect to railway sidings. Railways during 2009 2014 on the aspects pertaining to private siding operations that included setting up new sidings operation of the new as well as existing sidings and recovery of various charges from the siding owners besides closure of sidings not in operations. Railway and industry agree as follows.

Freight charges shall be levied upto the buffer end of such sidings yard and no siding charges are leviable. Major rail users have railway sidings in factory premises so as to have door to door services and to avoid double handling from factory to railway goods shed and vice versa. Concor iso rail freight charges. However if railway locomotive is used for performing shunting inside the siding shunting charges for such shunting as per existing rule would be leviable.

Different types of sidings include public sidings owned and operated by railways assisted sidings private sidings departmental railway siding military siding etc. Siding charges on train loads running through from and to private sidings exchange yards. Railway will provide rail service to industry on the industrial track or tracks that are described below the track.