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        Service Tax

        Service Tax — Clarification on Service tax on freight charges

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        Business support services: delivery order and inland haulage charges by shipping companies are subject to service tax. Delivery order charges and inland haulage charges collected by shipping companies for conveyance and handling of outward postal consignments constitute distribution, management and logistics services falling within business support services and are taxable as service tax.
                          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.

                                Business support services: delivery order and inland haulage charges by shipping companies are subject to service tax.

                                Delivery order charges and inland haulage charges collected by shipping companies for conveyance and handling of outward postal consignments constitute distribution, management and logistics services falling within business support services and are taxable as service tax.


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