28 July 2011
THIS MAY KINDLY BE CLARIFIED WHETHER THERE IS ANY SERVICE TAX LIABILITY FOR SERVICE RECIPIENT WHERE THE SERVICE PROVIDER IS NOT REGISTERED UNDER GOOD TRANSPORT AGENCY OR HIS STATUS OF REGISTRATION IS NOT KNOWN NOR SERVICE TAX CLAIMED BY THE SERVICE PROVIDER.FOR EXAMPLE FURNITURE,CHEMICALS TRANSPORTED FOR BUSINESS PURPOSE FROM ONE UNIT TO ANOTHER UNIT BY SUCH PETTY TRANSPORTER SUCH AS SMALL TEMPO,TRUCKS ETC.
28 July 2011
Service provided by Transport Agencies are only taxable. Service availed by directly engaging transporters are not taxable as per the Finance Minister's Budget Speech.