Lorry hire

Folks,

 

Pl. share the notification and/or Departmental circular reference in respect of lorry hired to Lorry agencies is exempt from service tax.

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 -

  1. to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
  2. to a goods transport agency, a means of transportation of goods;"

 

Hope this suffices your requirement.

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