Service tax payable on 25% of the gross amount charged by goods transport agency (w.e.f 1/1/2005)

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..... .T., Dated 3/12/2004] In exercise of the powers conferred by sub-section (1) of 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 agency to a customer, in relation to transport of goods by road in a goods carriage, from so much of the se .....

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