Service Tax on Freight - OTHER than on road

Is there a service tax liability on Freight collected when transportation is provided by means OTHER than road, Like Air, Sea...??

 

KIndly reply asap

 

Thanks

Replies (2)

 

Service tax is applicable on air charges freight through custom.

 

107.

Transport of coastal goods and transport of goods through national water way/inland water service

108.

Transport of goods by air services

109.

Transport of goods by road

110.

Transport of goods by rail service

111.

Transport of goods through pipeline / conduit services

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