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Service of transport of goods by road

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(Querist)
10 September 2011 As per section 66(105)(zzp) of Finance Act, 1994, any service provided to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage is a ‘taxable service’.

Can any body tell me background of the service tax on goods transport by road ?

Regards,
Shrishail
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U S Sharma

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U S Sharma (Expert)
10 September 2011 https://www.servicetax.gov.in/st-profiles/tpt-road.pdf

read the service profile, to clear your doubts.
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