Service Tax — Exemption from taxable services provided by goods transport operators - 043/97 - Service Tax

This Notification has been rescinded by Notification No. 05/1999 dated 28/2/1999

Service Tax — Exemption from taxable services provided by goods transport operators

[Notification No. 43/97-S.T., dated 5-11-1997]

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport operator from the levy of service tax on taxable service rendered by such operator to a customer in relation to carriage of goods by road, where the freight for such carriage is paid or is liable to be paid by any person or his agent, other than -

(i) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(ii) any company established by or under the Companies Act, 1956 (1 of 1956);

(iii) any corporation established by or under any law;

(iv) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

(v) any co-operative society established by or under any law;

(vi) any dealer of excisable goods who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(vii) any body corporate established by or under any law; and

(viii) any person who is registered with any Sales Tax authority and whose turnover had exceeded Rs. 50 lakhs in the preceding financial year.

2. This notification shall come into force on the 16th day of November, 1997.