TMI BlogTransport of goods by roadX X X X Extracts X X X X X X X X Extracts X X X X ..... the receiver of service Upto 15-5-2008 - A customers w.e.f. 16-5-2008 - Any person Who is the provider of service A goods transport agency Who is liable to pay service tax A goods transport agency (service provider) except below Person who is paying freight where consigner or consignee is out of any of 7 categories as notified. Meaning of goods Carriage - 65(50a) "goods c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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