Service tax on goods transport agency limited to tax on reduced assessed value; exemptions exclude cenvat users and prior-notification beneficiaries. Service tax on taxable services by a goods transport agency for road transport is limited to tax calculated on a value equal to 25% of the gross amount charged; the exemption does not apply where Cenvat credit has been taken or where benefit under Notification No. 12/2003-Service Tax has been availed.
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 on goods transport agency limited to tax on reduced assessed value; exemptions exclude cenvat users and prior-notification beneficiaries.
Service tax on taxable services by a goods transport agency for road transport is limited to tax calculated on a value equal to 25% of the gross amount charged; the exemption does not apply where Cenvat credit has been taken or where benefit under Notification No. 12/2003-Service Tax has been availed.
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