service tax liability on loading unloading service


This query is : Resolved 

10 August 2009 we are providing manpower towards loading unloading to a transporter at thier godown. is this work fall under any service tax liability.

11 August 2009
Dear Mr Subhash S0lanki,

Notification, No. 1/2009-Service Tax of January 5, 2009, fully exempts certain taxable services from service tax, when such services are provided to a Goods Transport Agency (GTA) by their service providers who may be acting as a contractor, sub-contractor or otherwise in any manner. These services are generally used by the GTA in the course of transport of goods from one place to other place and at starting and terminal places. One such service is PROVIDING MANPOWER. This benefit was not a part of 28/6/08 notification.

Hence, according to me the services provided by you are not liable to service tax. I hope this clarifies the matter.

Thanks.

Sarathy

11 August 2009
Dear Mr Subhash S0lanki,

Notification, No. 1/2009-Service Tax of January 5, 2009, fully exempts certain taxable services from service tax, when such services are provided to a Goods Transport Agency (GTA) by their service providers who may be acting as a contractor, sub-contractor or otherwise in any manner. These services are generally used by the GTA in the course of transport of goods from one place to other place and at starting and terminal places. One such service is PROVIDING MANPOWER. This benefit was not a part of 28/6/08 notification.

Hence, according to me the services provided by you are not liable to service tax. I hope this clarifies the matter.

Thanks.

Sarathy

11 August 2009
Dear Mr Subhash S0lanki,

Notification, No. 1/2009-Service Tax of January 5, 2009, fully exempts certain taxable services from service tax, when such services are provided to a Goods Transport Agency (GTA) by their service providers who may be acting as a contractor, sub-contractor or otherwise in any manner. These services are generally used by the GTA in the course of transport of goods from one place to other place and at starting and terminal places. One such service is PROVIDING MANPOWER. This benefit was not a part of 28/6/08 notification.

Hence, according to me the services provided by you are not liable to service tax. I hope this clarifies the matter.

Thanks.

Sarathy


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