Local delivery charges is chargable under service tax

This query is : Resolved 

17 July 2013 Friends,

Local delivery charges is chargeable under service tax. for example transportation charges is chargeable under service tax (Reverse charge)local auto or DCM are used for products delivery it is chargeable under service tax .

It is deemed sale or not?

17 July 2013 1) Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency

So as per this we can understand clearly mere transportation of goods is exempt from service tax

2)service tax on transportation is applicable only if it is GTA service.. transportation is GTA service when goods are transported with consignment..in rest of cases service tax not applicable

Thanks & regards
Ganesh babu k


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