taxability of service

[Dalia Felix]

sirs,

whether the composite contract for loading, transporting and unloading inputs in tippers/front end loaders within the factory premises is a taxable service or not. If taxable, under which category and from which date?

(Here, the contract is for transportation and loading & unloading is incidental to the work. The transporter is an individual lorry owner. Transport is within the factory and not 'by road'. No rate separation for loading & transporting. lump sum amount paid per MT transported) 

[YAGAY andSUN]

It may cover under Business Support Service or Other than 119 services.  It is a taxable service subject to threshold limit. Futher, such services are not mentioned in the Mega Exemption Notification and Negative List.  Hence,taxable.

AI Summary

Taxability of internal loading and transport services: treated as taxable business support service subject to tax thresholds. Composite contracts for loading, transporting and unloading within factory premises by an individual transporter, with incidental loading/unloading and lump-sum per metric unit charges, are taxable services not covered by the Mega Exemption Notification or the Negative List and are typically classifiable as Business Support Service, with taxability subject to applicable service tax threshold provisions.