17 December 2013
Hello sir if goods transport service is provided by a truck owner normally who not issue any bill for this service and charged more than Rs 1500 then service tax payable on this service if yes who is liable.
17 December 2013
Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency
No service tax if consignment note not issued. Simple transport Bill is not ‘consignment note’. . . So in your case if transportation is done with out consignement note no service tax applicable
CAclubindia
