Service tax on transportation of goods by road

[Sudhir Kumar]

I am a businessman and earn some income by transportation of goods by own truck, during filing income tax return inadvertently I have filled the amount of income from sale of service in place of sale of goods. At present I have no document except profit and loss account, balance sheet and Form 3CD of Income tax which I have submitted to the service tax department. Service tax department has issued notice by alleging that I was involved in the activity of ' Supply of tangible goods' as I have not produced any documents which prove the activity, transportation of goods by road. Please guide, which documents I should provide to the department satisfying that service provided by me fall under the negative list.

AI Summary

Businessman Challenges Service Tax Notice Due to Procedural Error; Seeks Guidance on Documentation for Negative List Exemption. A businessman involved in transporting goods by road mistakenly reported income from service sales instead of goods sales on his tax return. The service tax department issued a notice alleging he was supplying tangible goods, which is taxable, due to a lack of documentation proving transportation services. He seeks guidance on appropriate documentation to prove his services fall under the negative list. A respondent suggests that profit and loss accounts, balance sheets, and Form 3CD should suffice, emphasizing that a procedural error should not incur service tax. The businessman confirms receiving a show cause notice, and further clarification is sought.