18 November 2011
As per section 65(50B), ‘goods transport agency’ means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
Thus, essential requirement are – 1.Service must be in relation to transport of goods by road and 2. Service should be provided by ‘commercial concern’ and 3.The service provider must have issued consignment note by whatever name called.
So Truck Driver/Tempo driver are self employed More over the services provided by goods transport agency (and not the owner of truck or truck operators)were made taxable vide Finance (No. 2) Act, 2004, w.e.f. 10-9-2004
so my question is why to ST on freigt paid to the Tempo/Truck owners on Carriage of goods.
Please refer to any Case Laws,if any on the above matter
CAclubindia
