02 October 2009
Dear Sir/ Madam I want to ask (i) Is vide notification dated 26-06-2008 service tax is fully exempt in case of transporter through Road is it true then (i)Now person who pay freight need not to deposit the tax on behalf of transporter and other mode of transport is still under Service Tax.? thanks in advance
The reffred nfn.29/2008 dt.26.06.2008 relates purely to Goods Transport Agnecy and individuals.Person who pays freight on behalf of GTA has to pay S.Tax after taking abatement fo 75%.In the case Transporter not availing benifit of cenvat.