Service tax on goods transport: notifications set exemptions, payer liability, consignment-note and compliance modalities. Service tax on goods transport agency, defined by Finance (No.2) Act, 2004, is governed by Notifications 32-35/2004 effective 1 January 2005. These notifications establish exemptions (75% exemption with no input/capital duty credit; exemptions for fruits, vegetables, eggs or milk; exemptions for consignments below specified gross-charge thresholds), designate liability to pay (freight payer in specified institutional cases; otherwise the goods transport agency), require serially numbered consignment notes with specified particulars, limit registration to persons liable, permit centralized registration, restrict en-route verification absent Commissioner-authorized intelligence, and limit penalties for pre-31December2005 lapses to recovery with interest except where fraud or intentional evasion is found. Double charging for the same consignment is disallowed.
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 on goods transport: notifications set exemptions, payer liability, consignment-note and compliance modalities.
Service tax on goods transport agency, defined by Finance (No.2) Act, 2004, is governed by Notifications 32-35/2004 effective 1 January 2005. These notifications establish exemptions (75% exemption with no input/capital duty credit; exemptions for fruits, vegetables, eggs or milk; exemptions for consignments below specified gross-charge thresholds), designate liability to pay (freight payer in specified institutional cases; otherwise the goods transport agency), require serially numbered consignment notes with specified particulars, limit registration to persons liable, permit centralized registration, restrict en-route verification absent Commissioner-authorized intelligence, and limit penalties for pre-31December2005 lapses to recovery with interest except where fraud or intentional evasion is found. Double charging for the same consignment is disallowed.
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