Service tax exemption for goods transport operator services where freight is paid by non-excluded customers, subject to listed exceptions. Exempts the taxable service provided by a goods transport operator from service tax for carriage of goods by road where the freight is paid or payable by a customer, but excludes specified categories of payers including factories, companies, corporations, registered societies, cooperative societies, registered excise dealers, bodies corporate, and persons registered with sales tax authorities exceeding the turnover threshold; the exemption is effected under the Finance Act, 1994 and commences on the notified date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax exemption for goods transport operator services where freight is paid by non-excluded customers, subject to listed exceptions.
Exempts the taxable service provided by a goods transport operator from service tax for carriage of goods by road where the freight is paid or payable by a customer, but excludes specified categories of payers including factories, companies, corporations, registered societies, cooperative societies, registered excise dealers, bodies corporate, and persons registered with sales tax authorities exceeding the turnover threshold; the exemption is effected under the Finance Act, 1994 and commences on the notified date.
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