Service tax scope expanded to cover goods transport operator charges, taxed on gross freight while excluding insurance. Amendments expand the assessee definition to include agents, persons engaging clearing and forwarding agents, and persons paying or liable to pay freight; add definitions for goods carriage and goods transport operator; insert a specific service entry for goods transport operator services; levy service tax on the specified transport services under clause (48); and define the taxable value for goods transport operator services as the gross amount charged including freight but excluding insurance charges.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax scope expanded to cover goods transport operator charges, taxed on gross freight while excluding insurance.
Amendments expand the assessee definition to include agents, persons engaging clearing and forwarding agents, and persons paying or liable to pay freight; add definitions for goods carriage and goods transport operator; insert a specific service entry for goods transport operator services; levy service tax on the specified transport services under clause (48); and define the taxable value for goods transport operator services as the gross amount charged including freight but excluding insurance charges.
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