captive plant transportation

yes, service tax is applicable in this case. Because for transportation is a taxable service. But in case of transport service even you gave a contract to some other party, you need to pay the service tax on gross taxable amount. As per provision, in relation of taxable service povided by transport agent for transport goods by road, the person who pays or liable to pay fright should pay service tax, if the consignee or consginer falls under any of the following seven categories. 1.a factory. 2.a company. 3.a corporation 4.a society 5.a cooperative society 6.a registered dealer of exisable goods. 7.a body corporate or a partnership firm. Thanx & Regards, Saran Kumar