Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version