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Service tax on three vehiler

This query is : Resolved 

19 April 2013 Whether service tax is payable under reverse charge if goods are get delivered through auto i.e. three Vehiler?
Is there any difference if we book auto through a agency and that sends goods by different autos on regular basis.

19 April 2013 section 66D, negative list:
transportation of goods
other than by goods transport agency
are under negative list,
hence no tax liability.



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