Applicability of service tax on loading & unloading of goods from trains.

[pankaj jain]

Dear sir,

my client (a labour co-operative society) renders service of loading & unloading of goods from trains . Service provider is a labour co-operative society & service receiver is Indian Railways . Contract amount ₹ 1500000 . Is service tax applicable to service provider ? Kindly help out .

AI Summary

Service tax applicable on labor co-operative's contract with Indian Railways; 70% abatement possible under specific notifications. A labor co-operative society providing loading and unloading services for goods from trains to the Indian Railways inquired about the applicability of service tax on their contract amount of 1,500,000. Four responses were received. The consensus was that the service is subject to service tax. One expert mentioned a 70% abatement is possible under specific notifications, with exemptions for certain goods like milk and food grains. However, no exemption applies specifically to co-operative societies.