9911796707
TMI BlogService tax on transportation of goods by roadX X X X Extracts X X X X X X X X Extracts X X X X ..... Service tax on transportation of goods by road X X X X Extracts X X X X X X X X Extracts X X X X ..... is chargeable on transportation of goods by road where consignment note/Lorry Receipt/Any other document in receipt of goods is not issued by vehicle owner and who himself runs vehicle or who runs veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle through hired person who works under direct control and supervision of vehicle owner ? Further, in this case, does it make any difference if total value of freight is more than Rs.1500/- irrespec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive of number of consignment carried by vehicle? Reply By Madhukar N Hiregange: The Reply: The transportation of goods by road has been specifically excluded from taxability under the negative lis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t except for Good Transport Agent [ Normally understood as transportation thru a booking agent] The GTA normally issues a LR/ CN which is a negotiable document and takes responsibility for the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The truck owners/ operators however are in the unorganized sector where they ply as per needs pof client. Ex- shifting of granite blocks/ iron ore from mine to the port. Or picking up material from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory, delivering to the job workers/ transporters godown and bringing back material from the job workers. Billing done based on KM- daily/ monthly. Such persons would NOT be GTA . No liability eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n if the total freight is much above 1500. X X X X Extracts X X X X X X X X Extracts X X X X
|
