Transport / Having Trucks

[Dipak Karia]

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 

[Madhukar N Hiregange]

AS per the negative list transportation services are excluded. Only GTA - booking agents would be liable. No liability

AI Summary

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.