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TMI BlogServices by way of transportation of goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... f (A) a goods transportation agency; or (B) a courier agency; (ii) [***] (iii) by inland waterways; Notes: Amendment w.e.f. 1.6.2016 The entry in the Negative List that covers services by way of transportation of goods by an aircraft or a vessel from a place outside India up to the customs station of clearance [ section 66D (p)(ii) ] has been omitted with effect from 1.06.2016. Clause 146 of Finance Bill 2016 may please be seen in this regard. However such services by an aircraft will continue to be exempted by way of exemption notification [ Not. No. 25/2012-ST , as amended by notification No. 09/2016-ST dated 1st March, 2016 refers]. The domestic shipping lines registered in India will pay service tax under forwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; Section 65B(21) - customs station shall have the meaning assigned to it in clause (13) of section 2 of the Customs Act, 1962. (52 of 1962.) Section 65B(25) - goods means every kind of movable property other than actionable claim and money; and includes securities, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale; Section 65B(26) - goods transport agency means any person who provides service in relation to transport of goods by road and issues cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions available to the services provided by the goods transport agency. These are services by way of transportation of - (a) agricultural produce; (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty; (d) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; Here foodstuff includes milk. Therefore, service by way of transporation of mik by rail or vessel from one place in India to another, is exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stomer to another person for a consideration. Therefore, 'angadias' are covered within the definition of a 'courier' and services provided by angadia are liable to service tax. 4.16.5 Are the following services of transportation of goods covered in the negative list entry? Nature of service relating to transportation of goods Whether covered in the negative list entry? By railways No By air within the country or abroad No By a vessel in the coastal waters No By a vessel on a national waterway Yes Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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