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Service tax levy on services provided by a Goods Transport Agency

Service Tax - 186/5/2015 - Dated:- 5-10-2015 - Circular No.186/5/2015-ST F. No. 354/98/20015-TRU Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs New Delhi, dated 5th October, 2015 To, Principal Chie .....

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missioners of Service Tax (All) Commissioner (DPPR) webmaster@cbec.gov.in Sir/ Madam, Subject: -reg. The All India Transport Welfare Association (AITWA) has represented regarding the difficulties being faced by the Goods Transport Agencies (GTAs) in .....

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2. The issue has been examined. Since July 1, 2012, service tax has shifted to a negative list regime, by which all the services except those covered in negative list as mentioned in section 66D of the Finance Act, 1994 or those exempted by notificat .....

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ed is a composite service which may include various ancillary services such as loading/ unloading, packing/unpacking, transshipment, temporary storage etc., which are provided in the course of transportation of goods by road. These ancillary services .....

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vided in the course of transportation of goods by road. These services are not provided as independent activities but are the means for successful provision of the principal service, namely, the transportation of goods by road. 4. A single composite .....

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as a single service based on the main or principal service. While taking a view, both the form and substance of the transaction are to be taken into account. The guiding principle is to identify the essential features of the transaction. The interpre .....

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d and the charges for such services are included in the invoice issued by the GTA, and not by any other person, such services would form part of GTA service and, therefore, the abatement of 70%, presently applicable to GTA service, would be available .....

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