taxability of service, Service Tax

[Dalia Felix]

sirs,

whether the composite contract for loading, transporting and unloading inputs in tippers/front end loaders within the factory premises is a taxable service or not. If taxable, under which category and from which date?

(Here, the contract is for transportation and loading & unloading is incidental to the work. The transporter is an individual lorry owner. Transport is within the factory and not 'by road". No rate separation for loading & transporting. lump sum amount paid per MT transported) 

Posts / Replies

[Pradeep Khatri]

It may cover under Business Support Service or Other than 119 services.  It is a taxable service subject to threshold limit. Futher, such services are not mentioned in the Mega Exemption Notification and Negative List.  Hence,taxable.