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service tax on pick up van

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(Querist)
06 March 2017 a Pvt Ltd company own tempo and deliver sale material to buyer and charge delivery exp. from buyer is liable to pay service tax on hiring charge on pickup van?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
06 March 2017 Not liable for service tax in view of such transportation of goods is included in the negative list.

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