Would simple transport service attract st under rcm?

This query is : Resolved 

25 April 2016 On of my clients requires transportation of goods from one branch to another branch,for which my client will not issue LRs or Consignment note to transport agencies, i mean without transferring ownership of goods to transport agencies, whether this type of transactions comes under the purview of Service tax under Reverse Charge Mechanism. If it comes under purview of ST under RCM, under which category of services it will come.


Thanks in advance.

28 April 2016 If you engage a person other than a goods transport agency who don't issue LRs or consignment note no service tax payable.


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