Goods transport by road service provided by a goods transport agency - reg

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..... s New Delhi, the 12th March, 2007 Sub:-Goods transport by road service provided by a goods transport agency-reg. In exercise of the power conferred under Section 37B of the Central Excise Act, 1994, as made applicable to Service Tax by Section 83 of the Finance Act, 1994, the Central Board of Excise and Customs considers it necessary, for the purpose of uniformity with respect .....

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..... nder the notification No. 12/2003-ST, dated 20.6.2003 . 3. Vide rule 2 (1) (d) of the Service Tax Rules, 1994, in certain cases, the person who pays or is liable to pay freight, either himself or through his agent, for the transport of goods by road in a goods carriage, has been made liable to pay service tax, instead of the service provider, namely, the goods transport agency. In such case .....

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..... e service provider, in all such cases, on the consignment note, to the effect that the conditions of the aforesaid exemption notification have been satisfied, would be sufficient for availing of the benefit under the said notifications. Opinion of Law Ministry has also been sought in this matter. Law Ministry has concurred with the above views of the Department. 5. Therefore, in all such cases, .....

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