24 April 2014
Rule 2(1)(d)(v) of Service Tax Rules, 1994 (“Rules”) introduced by Notification No. 35/2004 - ST, dated 3.12.04 IN SHORT transporter is not liable to pay service tax in case service provided to following (i) Factory registered under or governed by the Factories Act; (ii) Company established by or under the Companies Act; (iii) Corporation established by or under any law; (iv) Society registered under Societies Registration Act or similar law; (v) Co-operative society established by or under any law; (vi) Dealer of excisable goods, registered under the Central Excise Law; or (vii) Any body corporate established, or a partnership firm registered, by or under any law. rest of all transporter have to pay service tax
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