Transport of goods

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 July 2013
One of my client engaged in business for supplying of material to " Gram Panchayat".

he sully material in his own truck.

is there service tax applicable on supplying of material by his own truck.

Aashish Tiwari

Aashish Tiwari (Expert)
Follow

14 July 2013 The taxable service is as per service tax act.
ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,—

(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

(c) any co-operative society established by or under any law;

(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons: