Folks,
Pl. share the notification and/or Departmental circular reference in respect of lorry hired to Lorry agencies is exempt from service tax.
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Lorry hire
Replies (1)
Please refer to Point No.22 of Notification No.25/2012-ST wherein the following is given:
"22. Services by way of giving on hire -
- to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
- to a goods transport agency, a means of transportation of goods;"
Hope this suffices your requirement.
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