Leviability of service tax on Freight Charges for transportation of goods by Air, Service Tax

[Naveen Bagga]

Is service Tax leviable on Freight Charges for transporation of goods by Air, since there has been no notification for the same as in the case of transport of goods by road.

Posts / Replies

[Surender Gupta]

Unlike in case of transport of goods by road, in case of transport of goods by air, only the service provider is liable to pay service tax.

[Madhukar N Hiregange]

Transportation of goods by air is covered under St from 10.9.2004. Section 65 (105)(zzn)defines the taxable activity.