30 September 2010
Whether carting/ Freight/Transportation Income or receipts are subject to service Tax under service tax Act if total receipts are exceeding the precribed exemption limit in case of SSI.
01 October 2010
Most of the activities of transportation come under GTO- Operator/ owner services which are not covered under ST. ONLY GTA services are covered. If you are a GTA the reciver of your service would be required to pay the ST as long as he is a specified person.