https://www.taxtmi.com/circulars?id=160 Levy of service tax applies to services by a goods transport agency in relation to transport of goods by road in a goods carriage. Notifications prescribe exemptions (partial conditional exemption, perishable commodities, low-value consignments), allocate liability to the freight payer for specified commercial consignors/consignees with remaining liability on the goods transport agency in other cases, and mandate a serially numbered consignment note containing enumerated particulars. Administrative guidance limits registration to liable persons, allows centralized registration, restricts en route verification and subordinate audits without senior authorization, limits pre-imposition record demands, and prescribes recovery with interest but no penalty for transitional omissions except in cases of deliberate evasion. en-us Fri, 17 Dec 2004 00:00:00 +0530 Mon, 09 Jan 2012 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=160 Levy of service tax applies to services by a goods transport agency in relation to transport of goods by road in a goods carriage. Notifications prescribe exemptions (partial conditional exemption, perishable commodities, low-value consignments), allocate liability to the freight payer for specified commercial consignors/consignees with remaining liability on the goods transport agency in other cases, and mandate a serially numbered consignment note containing enumerated particulars. Administrative guidance limits registration to liable persons, allows centralized registration, restricts en route verification and subordinate audits without senior authorization, limits pre-imposition record demands, and prescribes recovery with interest but no penalty for transitional omissions except in cases of deliberate evasion. Circulars Service Tax Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=160