Applicability of service tax for non-gta

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student
25 Points Posted on 20 May 2013

Hello Sir/Mam,

I am into a construction business but apart from my main business activity, this year i had also provided Service of Goods Transport by Road, but i am not a GTA as i am not issuing any type of Consignment Note/ Lorry Receipt nither i am registered as GTA. I want to know whether service tax is attracted for above transaction, if no then are there any clarification/circulars/notification or case law on the base of which i can prove my stand of non applicability of Service Tax.

Thanks

Have a Good Day

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On 20 May 2013 at 13:34 Report
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learning new things
106 Points Posted on 20 May 2013

Mr. Sandip first of all u will specify whether u will do construction business on contract work basis or whether u will sell the property after construction

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On 20 May 2013 at 13:57
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learning new things
106 Points Posted on 20 May 2013

as per section 66D of Finance Act 1994 which  Specify the Negtive list of Services, Transportation of goods by road is exempt Service(Except in case of goods Transport Agency). So  u don't have need to pay Service tax on this service

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On 20 May 2013 at 14:21

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