Gta

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03 January 2013 we are a corporate involved in transportation of new tractors by road through own power i.e. we drive down the tractor on behalf of the manufacturing corporate . Is this service covered under the negative list vide section 66D(p)- Transportation of goods by road ? Please clarify. Also if it is not covered under negative list /mega exemption notification , wil it b taxable under GTA or Business Support Services?

05 January 2013 Hi Puja,

You are not issuing consignment note to the manufacturer hence can not be made taxable in Service tax.
You are not GTA I think no question of Service tax .

Thanks



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