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Service tax on goods transport by road

This query is : Resolved 

01 November 2012 Sir
According to the recent changes, it is mentioned that reverse tax mechanism is applicable and the service recipient is laible to pay service tax for Goods transport by road without any abatement. In this connection one of client who is a whole sale dealer of Rice and Sugar makes payments of Rs 70000 to 80000 per laod. Whether he is laible to take Service Tax Registration and to collect and pay Service Tax .Kindly advice
RGDS

01 November 2012 If dealer is one of following, then Service tax is applicable -

1. Registrered under central Excise Law
2. Partnership Firm
3. A company registered under Co.Act, 1956

Also, there is no such notification that abatment is not available. Abatement is still there



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