Urgent qurey on service tax

This query is : Resolved

Rishabh Miglani (Querist)
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09 July 2013 Helo Please hereby confirm the following query: a)Where a person who is running the petrol pump under a dealership from Indian Oil Corporation Ltd. Under a dealership agreement all the cost of transportation of oil from the company premises to the workshop of dealer will be met by the company. In the present case, dealer owns a truck and uses the said truck for the transportation of oil from the premises of company. Now as per the agreement company paid 1,100,000/- to the dealer.In this fact of case my quries are as follows:
A)Whether above mentioned receipt can be reduce from the cost of purchase of oil from the company and
B) whether above mentioned receipt would be liable o service tax or not ? If yes under which type of service it would be liable to service tax??

Please Rely
As soon as possible

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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10 July 2013 Transportation by lorry owner or operator not liable as they are goods transport operators and not GTA [ agent] prior to negative list. After negative list has come transportation of goods other than by way of courier or GTA are excluded from levy.

Rishabh Miglani

Rishabh Miglani (Querist)
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14 November 2013 Thanks sir

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