As service tax is to be paid on Transportation of goods. Plz tell me whether it is payable on any type of mode of transportation whether it is registered or not. Like if goods transported through trolly and frieght paid, then whether their is any service tax liability.
10 March 2009
Under Transport of goods by road service, the goods must be carried in a goods carriage. The goods carriage does not cover vehicles running of fixed rails like railways, tram, trolleys, etc. Therefore the frieght paid for trolley is not covered under the above service and not liable to service tax
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