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TRANSPORTATION OF GOODS UNDER NEGATIVE LIST

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 7-11-2015 Last Replied Date:- 9-11-2015 - Clause P of 66D of Finance Act, 1994 provides for the following entry in Negative List - Services by way of Transportation of Goods- (i) by road except the ser .....

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to transportation of goods are specified in the negative list. Services:- by road except the services of (i) a goods transportation agency; or (ii) a courier agency by aircraft or vessel from a place outside India to the customs station of clearance .....

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9) All services provided by goods transport agency are excluded from the negative list. However, there are separate exemptions available to the services provided by the goods transport agency. These are services by way of transportation of - fruits, .....

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charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty. The provisions relating to reverse charge, i.e. service tax is liable to be paid by the consigner or consignee in sp .....

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ry? By railways No By air within the country or abroad No By a vessel in the coastal waters No By a vessel on a national waterway Yes Services provided by a GTA No The negative list would also cover transportation of goods by road in a carrier such a .....

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