TMI BlogService Tax on goods transport agency - certain doubts clarifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... vied on goods transport agencies. In this regard the government wishes to clarify that apprehensions of the traders are misplaced. Primarily, the liability to pay the service tax is on the goods transport agencies. However, if the consignor or the consignee falls under one of the following seven categories, namely, i. factory registered under or governed by the Factories Act; or ii. company es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be liable to pay service tax, even if the freight is paid by him. The present dispensation is similar to the method of collection of service tax prescribed in 1997 on goods transport operators Even in the rare case where a trader is required to pay service tax, full exemption is available when the gross amount charged on all consignments transported in a goods carriage is not more than Rs,, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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