Our Party having 4 Trucks, and he (Individual) is given to hire for Groundnut Husk and Cotton, also he is used his truck for his own trading. He is has to Service Tax? any abatement would be enjoyed? If he has to Pay, How much percent he has to pay and what Amount
Pl. Reply
Dipak Karia - Dhoraji
9426960560
Transportation services excluded: no service tax liability for truck owner hiring trucks; only GTA booking agents may be liable. The operative position is that transportation services are excluded from service tax under the negative list; the truck owner's hiring and private use of trucks does not attract service tax, while only Goods Transport Agency booking/agency services may be liable. (AI Summary)