03 January 2013
we are a corporate involved in transportation of new tractors by road through own power i.e. we drive down the tractor on behalf of the manufacturing corporate . Is this service covered under the negative list vide section 66D(p)- Transportation of goods by road ? Please clarify. Also if it is not covered under negative list /mega exemption notification , wil it b taxable under GTA or Business Support Services?
You are not issuing consignment note to the manufacturer hence can not be made taxable in Service tax. You are not GTA I think no question of Service tax .
CAclubindia
