Service tax suspension for specified traders, while factories and companies remain liable to pay under existing rules. The Government has decided not to realise service tax for the present from traders whose turnover in the preceding financial year exceeded the specified threshold; this temporary measure does not change that factories registered under the Factories Act, companies and other categories will continue to pay the transport service tax as usual.
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Provisions expressly mentioned in the judgment/order text.
Service tax suspension for specified traders, while factories and companies remain liable to pay under existing rules.
The Government has decided not to realise service tax for the present from traders whose turnover in the preceding financial year exceeded the specified threshold; this temporary measure does not change that factories registered under the Factories Act, companies and other categories will continue to pay the transport service tax as usual.
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