Railway Siding Charges
Concor iso rail freight charges.
Railway siding charges. Railway will provide rail service to industry on the industrial track or tracks that are described below the track. Following the law relating to railway. A siding in rail terminology is a low speed track section distinct from a running line or through route such as a main line or branch line or spur it may connect to through track or to other sidings at either end. This siding agreement agreement is made as of the day of 20 by and between railway name railway and industry name industry.
However if railway locomotive is used for performing shunting inside the siding shunting charges for such shunting as per existing rule would be leviable. Concor iso rail freight charges. Web based application for on line monitoring system fir railway siding projects. 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. 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. Sidings often have lighter rails meant for lower speed or less heavy traffic and few if any signals. Recovery of maintenance charges and inspection charges for private siding.
Revenue was of the view that in such cases the place of removal of the goods is. Zuari cements limited mzcj pccm. Goods revision of siding charges with effect from 15 07 2018 on south central railway. Law with respect to railway sidings.
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. 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. Different types of sidings include public sidings owned and operated by railways assisted sidings private sidings departmental railway siding military siding etc. Description of track 1.
2 1 1 major audit findings. More than 75 of freight traffic is handled in sidings. Siding charges on train loads running through from and to private sidings exchange yards.