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 on loading and unloading of train goods: taxable with abatement and limited exemptions; cooperative not exempt.
The service of loading and unloading goods from trains by a labour co-operative society supplied to the railways is taxable; no exemption arises from co-operative status. A notified abatement applies to such services, and distinct limited exemptions exist for carriage of certain goods categories, which must be identified to determine the correct tax treatment.