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

Service tax classification: mischaracterisation as supply of goods may trigger show-cause notice; accounting records can evidence transport service.
A road-transport operator mistakenly reported receipts as sale of goods and received a show-cause notice alleging supply of tangible goods; statutory records (profit & loss, balance sheet, Form 3CD) were submitted. Advisers indicate those books of account and Form 3CD can substantiate that the activity is transport service falling within the negative list/exemption, but recommend reviewing the specific contents of the show-cause notice and, where possible, providing transport documentation (invoices, challans, logbooks) to corroborate the nature of the service.