Service Tax applicable to whom

E] FOR ALL OF THE ABOVE

AS PER THE PROVISIONS OF RULE 6 OF THE SERVICE TAX RULES, 1994

IN RELATION TO THE  TAXABLE SERVICES PROVIDED BY THE GOODS TRANSPORT AGENCY, WHERE THE CONSIGNOR OR CONSIGNEE OF GOODS IS ,

A] ANY FACTORY REGISTERED OR GOVERNED BY THE FACTORIES ACT,1948,

B] ANY CO. FORMED OR REGISTERED UNDER THE COMPANIES ACT,1956

C] ANY CORPORATION ESTABLISHED BY OR UNDER ANY LAW,

D] ANY SOCIETY REGISTERED UNDER THE SOCIETIES REGISTRATION ACT,1860 OR UNDER ANY OTHER LAW CORRESPONDING TO THAT ACT IN FORCE IN ANY PART OF INDIA

E] ANY CO-OPERATIVE SOCIETY ESTABLISHED BY OR UNDER ANY LAW

F] ANY DEALER OF EXCISABLE GOODS,WHO IS REGISTERED UNDER OR THE RULES MADE THERE UNDER; OR

G] ANY BODY CORPORATE ESTABLISHED OR A PARTNERSHIP FIRM REGISTERED, BY OR UNDER ANY LAW, THE PERSON LIABLE TO PAY SERVICE TAX IS ANY PERSON WHO PAYS OR IS LIABLE TO PAY FREIGHT EITHER HIMSELF OR THROUGH HIS AGENT FOR THE TRANSPORTATION OF SUCH GOODS BY ROAD IN A GOODS CARRIAGE.