Difficulties being encountered by Goods Transport Operators in complying with the provisions of Service Tax-reg
Last updated: 24 June 2007
Follow on
Google News
F.No. 137/89/2007-CX.4
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
New Delhi, the 11th June, 2007
Subject: Difficulties being encountered by Goods Transport Operators in complying with the provisions of Service Tax-reg
Rule 4B of Service Tax Rules prescribes that any ‘goods transport agency’ providing service in relation to transport of goods by road in a goods carriage shall issue a consignment note to the customer. In terms of this rule, the “consignment note” means “a document, issued by a goods transport agency against the receipt of goods for the purpose of transport of goods by road in a goods carriage, which is serially numbered, and contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, details of the place of origin and destination, person liable for paying service tax whether consignor, consignee or the goods transport agency”.
2. The Road Transport Agency Association has informed that it may not always be possible for goods transport agency to mention truck No. on consignment note in respect of small consignments, i.e., consignments that are less than a truck load. In such cases, the transporters have to wait till they accumulate a truck load of small consignments for a particular destination. Further, at times some consignments are shifted to other trucks in accordance with the business exigency. These factors make it practically impossible to know the registration number of the truck transporting a particular shipment at the time of booking of cargo.
3. The matter has been examined by the Board. As stated, in case of small consignments, it would not be feasible to mention truck No. on consignment note as the truck No. may not be known at the time of booking of cargo. Therefore, in respect of small consignments, where truck number is not known, an endorsement, i.e., “truck number not known” may be made on customers copy of consignment note, against the entry for truck No. As and when the truck No is known, the goods transport agency shall make an entry of trucks No. in their copy of consignment note to satisfy the requirements of said rule 4B and also for any future reference. Similarly, in case of transshipment of goods, the goods transport agency would make entry of such transshipment, in their copy of consignment note. For example, if goods moves from Delhi to Agra, and is transshipped there for further movement to Mumbai, the goods transport agency would mention in his copy of consignment note, against vehicle No. as “ (i) Delhi to Agra: Vehicle No.- XXX (ii)Agra to Mumbai: Vehicle No.- XXXX”. This would satisfy the requirement of the said rule 4B.
4. Trade and field formations may be informed accordingly.
5. Hindi version will follow.
Yours faithfully,
Sd/-
(Gautam Bhattacharya)
Commissioner (Service Tax)
News posted by
CCI News Desk
Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.
Comments
Recent News :
- CBDT Notifies TDS Exemption for Specified Payments to IFSC Units Under Income Tax Act 2025
- ICAI Renews MRA with CPA Australia to Boost Global Mobility for Accountants
- Income Tax Department Releases ITR-7 Excel Utility for AY 2026-27
- CBDT Authorises DGIT (Systems) to Upload Global Financial Information in AIS Under Income Tax Act, 2025
- ICAI Invites Public Comments on Revised Guidance Note for Tax Audit under Section 44AB of IT Act 1961
- MCA Extends CCFS-2026 Deadline to 31st August 2026 Amid Data Centre Restoration
- ITR-5 Excel Utility for AY 2026-27 Released
- PFMS Users Can Now Authenticate Using PAN or Bank Account Under Revised Aadhaar Rules
- CBDT Grants Tax Exemption to NCCL's Core Settlement Guarantee Fund Till AY 2026-27
- Centre Expands NPS Investment Options for Employees of Autonomous Bodies
Popular News
- MCA Releases Corporate Mitra Scheme Guidelines 2026
- GSTN Revises Amendment of Aggregate Annual Turnover (AATO) Amendment Timeline for FY 2025-26
- CBDT Condones Delay in Filing Form 10AB for 80G Approval Applications Till 31st March 2026
- ICAI Strengthens AI Push with Sarvam AI Partnership and New AI Certification Course
- CBDT Notifies TDS Exemption on Aircraft Lease Rentals Paid to IFSC Units Under Income Tax Act, 2025
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
