Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Service Tax on Goods Transport by Road Effective November 16, 1997: Key Entities and Compliance Details.</h1> The circular addresses the imposition of service tax on services provided by goods transport operators effective from November 16, 1997. It specifies that the tax applies to certain entities, including factories, companies, corporations, societies, co-operative societies, registered dealers of excisable goods, and bodies corporate with a turnover exceeding Rs. 50 lakhs. These entities must pay service tax on the gross amount charged for transporting goods by road, excluding insurance charges. The registration and payment procedures, including the filing of quarterly returns, and clarifies that service tax is payable only once even if an entity falls under multiple categories. An appellate mechanism and administrative structure for tax collection are also detailed.