Queuing theory is based on waiting line. Queues or waiting lines are commonly observed form before ticket offices, A.T.M, bus stops, cinema, and hospital etc. Queuing theory is technique which is used to save the cost, effort and time of customers by satisfying customers’ needs. Customers can purchase tickets without any paper work and it facilitates then to reduce time and cost. By considering the utility of reservation counter, the authors adopted queuing theory for identifying the pitfalls of existing reservation counter of railway station at Saharsha and also planning to propose a new reservation counter based upon the service required from the customers. The authors formulated a suitable technique which will reduce idle time of servers and waiting time of customers. This technique will be helpful for any service provider in terms of customer relationship and competitive advantage.