As service tax is to be paid on Transportation of goods. Plz tell me whether it is payable on any type of mode of transportation whether it is registered or not. Like if goods transported through trolly and frieght paid, then whether their is any service tax liability.
05 March 2009
Transport of goods by Road only are taxable. Turnover criteria is not applicable, if you are liable to pay tax as a service receiver under Rule 2(1)(d)(iv) of ST Rules.
CAclubindia
