Transport of goods by road - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Transport of goods by road (w.e.f. 10.9.2004) What is taxable - 65(105)(zzp) Any service provided or to be provided to any person, by a goods transport agency, in relation to transport of goods by road in a goods carriage; Who is the receiver of service Upto 15-5-2008 - A customers w.e.f. 16-5-2008 - Any person Who is the provider of service A goods transport agency Who is liable to pay service tax A goods transport agency (service provider) except below Person who is paying freight where consigner or consignee is out of any of 7 categories as notified. Meaning of goods Carriage - 65(50a) "goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); As per clause (14) of section 2 of the Motor Vehicles Act, 1988; "goods carriage means any motor vehicle constructed or adapted for use solely for the carriage of goods, or any motor vehicle not so constructed or adapted when used for the carriage of goods." Meaning of Goods Transport Agency - 65(50b) "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." On the issue classification of services, board has issued a circular no. 104/ 07 /2008-ST dated 6-8-2008 , in an attempt to remove controversies.