Whether service tax charged for cartage paid by software co?

If it is a service as per the definition provided in the clause 44 of section 65B of the Finance Act, then service tax will be levied.

Please elabore the nature of cartage

cartage is like autobadha, for shifting some material from one office to another within same city.

Then it will be taxable as a GTA service where the service receiver is liable to pay service tax, provided that the transporter raises a consignment note for the purpose of transportation of the said material. It would be liable to service tax only when the cost of the individual consignment exceeds Rs 750/-. Hope it is clear now.

thanks Ajit Sir..