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Service tax on three vehiler

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(Querist)
19 April 2013 Whether service tax is payable under reverse charge if goods are get delivered through auto i.e. three Vehiler?
Is there any difference if we book auto through a agency and that sends goods by different autos on regular basis.
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CA Vikas Acharya

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CA Vikas Acharya (Expert)
19 April 2013 section 66D, negative list:
transportation of goods
other than by goods transport agency
are under negative list,
hence no tax liability.
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