9911796707
TMI BlogService tax levy on goods transport by road services -regX X X X Extracts X X X X X X X X Extracts X X X X ..... ioners of Central Excise & Customs (All) Chief Commissioners of Central Excise (All) Director General of Service Tax Director General of Central Excise Intelligence Commissioners of Service Tax (All) Commissioner (DPPR) [email protected]. in Sir/ Madam, Subject: - Service tax levy on goods transport by road services -reg. The All India Motor Transport Congress (AIMTC) has represented t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emporary warehousing. For the service provided, GTA issues a consignment note and the invoice issued by the GTA for providing the said service includes the value of intermediary and ancillary services. In such a case, whether the intermediary or ancillary activities is to be treated as part of GTA service and the abatement should be extended to the charges for such intermediary or ancillary servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s separate services is a well-accepted principle of classification. As clarified earlier vide F.No. 334/4/2006-TRU dated 28.2.2006 (para 3.2 and 3.3) and F. No. 334.1/2008-TRU dated 29.2.2008 (para 3.2 and 3.3), a composite service, even if it consists of more than one service, should be treated as a single service based on the main or principal service and accordingly classified. While taking a v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rriage also undertakes packing as an integral part of the service provided. It may be clarified whether in such cases service provided is to be classified under GTA service. Clarification: Cargo handling service [Section 65 (105) (zr)] means loading, unloading, packing or unpacking of cargo and includes the service of packing together with transportation of cargo with or without loading, unloadin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
