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Applicability

This query is : Resolved 
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(Querist)
27 August 2013 I am a dealer in rice. I have my own vehicle to deliver the goods. after i deliver the goods, instead of my vehicle coming back empty i carry goods of other business for which i collect transport charges.

Am i liable to service Tax?
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Ganeshbabu K

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Ganeshbabu K (Expert)
27 August 2013 Do you have GTA licence
.
.
service tax applicable only when goods transported with consignemnet note..
.
.
remaining ,,like lcal transports with out consignemnet note was included in negative list so ST not applicable
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