Service Tax on local cartage

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 July 2011 hi sir,
please advice me that service tax is liable on local cartage. ( include cartage in bill & cartage paid to Transporter on same date but received from party on receiving date )

CA Vibhash Kumar Sah

CA Vibhash Kumar Sah (Expert)
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13 July 2011 Applicability of Service Tax is limited to operation of GTA in case of Transport of Goods by Road. I feel, in case of local cartage, driver of the vehicle himself is the owner of the Vihicle and they do no issue any Consignment Note. I dont thing service tax is applicable in the case mentioned. There is no need to pay any Service Tax as Service Receipent.