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        Service Tax

        Amends effective rate of service tax – entry no. 6 related to exemption to transport of goods by road stands deleted - 12/2008 - Service Tax

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        Removal of transport exemption: service tax exemption for road goods transport deleted, changing effective service tax treatment. Notification No. 12/2008-Service Tax, issued under section 93(1) of the Finance Act, 1994, amends Notification No. 1/2006-Service Tax by omitting S.No.6 and the entries relating thereto from the Table, thereby deleting the exemption for carriage or transport of goods by road and altering the effective service tax treatment of road goods transport services.
                          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.

                                Removal of transport exemption: service tax exemption for road goods transport deleted, changing effective service tax treatment.

                                Notification No. 12/2008-Service Tax, issued under section 93(1) of the Finance Act, 1994, amends Notification No. 1/2006-Service Tax by omitting S.No.6 and the entries relating thereto from the Table, thereby deleting the exemption for carriage or transport of goods by road and altering the effective service tax treatment of road goods transport services.


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