Service tax on transport of coal to bio power plant

[jagadesh kumar bhojanapalli Kumar]

Dear Sir,

We are doing coal trading through e-auction(in India) from central government coal fields/mines  and supplying to Bio Power Plant (in India) where we would like to know the applicability of service tax on transportation of coal to power plants, India.

Could you provide us  respective notification if at all any exemption.  regards, Sr. Manager - Commercial

AI Summary

Service Tax on Coal Transport: Liability on Freight Payer, Consignment Note Affects Classification as GTA Service. A query was raised regarding the applicability of service tax on the transportation of coal to a bio power plant in India. The discussion involved two replies. One response clarified that there is no exemption from service tax on transportation charges for coal, and the tax liability falls on the person paying the freight to the Goods Transport Agency (GTA). Another reply referenced specific circulars indicating that if a consignment note is not issued by the transport firm, it may not be classified as 'GTA Service,' potentially affecting the service tax applicability.