Service of transport of goods by road

This query is : Resolved 

10 September 2011 As per section 66(105)(zzp) of Finance Act, 1994, any service provided to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage is a ‘taxable service’.

Can any body tell me background of the service tax on goods transport by road ?

Regards,
Shrishail

10 September 2011 http://www.servicetax.gov.in/st-profiles/tpt-road.pdf

read the service profile, to clear your doubts.


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