One of my client used to provide following service prior to the negative tax regime (year 2009-10 to 2011-12) :
"Loading of coal on its trucks and depositing the same in the furnace located in the factory premises of the service recipient"
Please let me know the levy of service tax on the same as per the erstwhile service tax rules.
Sir,
Your meaning is Loading coal in truck and same send to factory premises. if yes then your services is taxable and liability to pay the service tax and if you are SSI exemption they same liability to be forward the service receipaint.
Hi Abhishek,
Please elaborate on your query. The facts are not complete to provide an opinion.
i meant "loading of coal on trucks from the warehouse which is located within the factory premises of the service recipient and depositing the same in the furnace"... will this service attract service tax??...a per provosions before the introduction of the negative list?
The service provided by your client appears to be appropriately classifiable as "Business Auxiliary Service" and liable to service tax during the said period.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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