Service tax on goods transport operator services: selective abeyance for small scale factories and private trading companies. Service tax on Goods Transport Operator services is imposed with selective abeyance: factories registered as small scale industries and companies that are solely trading Private Limited concerns are exempted from liability for now; other factories and companies must pay. Corporations, societies, co-operative societies and bodies corporate must register and pay service tax. Registered dealers of excisable goods remain under consideration for separate registration but must collect, pay service tax and file returns. Traders in the specified category remain in abeyance.
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Provisions expressly mentioned in the judgment/order text.
Service tax on goods transport operator services: selective abeyance for small scale factories and private trading companies.
Service tax on Goods Transport Operator services is imposed with selective abeyance: factories registered as small scale industries and companies that are solely trading Private Limited concerns are exempted from liability for now; other factories and companies must pay. Corporations, societies, co-operative societies and bodies corporate must register and pay service tax. Registered dealers of excisable goods remain under consideration for separate registration but must collect, pay service tax and file returns. Traders in the specified category remain in abeyance.
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