Service tax _ transport business

This query is : Resolved 

11 September 2015 Dear Sir

my friend business in transport in last 10 year he is filling only income tax return & paid Income tax near about 1 lac.

but my question is till date he had not taken service tax registration number in transport business.

it is correct.

when this wrong then please inform next action.

11 September 2015 The goods transportation liability is of recipient of service. It is correct.

11 September 2015 If he is goods transport agency issuing consignment note for transportation of goods then only service tax is applicable.




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