taxability transportation services by person other than GTA

This query is : Resolved 

20 March 2009 A Co. carrying on business of disposal of hazardous waste. It billed transporation charges of the waste seperately in bill to the customer. whether this transportation charges are liable to service tax?

20 March 2009 If the carrying is done in goods carriage, then it would be liable to service tax. For definition of goods carriage please refer F.A 1994.


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