https://www.taxtmi.com/circulars?id=1795 Exemption from service tax for goods transport by road service provided by a goods transport agency is available subject to conditions that no credit of duty on inputs or capital goods has been taken and that benefit under an alternative notification has not been availed; where the payer of freight is made liable to pay service tax, that person may avail the exemption if the conditions are met and the service provider gives a declaration on the consignment note in accordance with the prescribed procedure. en-us Mon, 12 Mar 2007 00:00:00 +0530 Thu, 05 Jan 2012 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1795 Exemption from service tax for goods transport by road service provided by a goods transport agency is available subject to conditions that no credit of duty on inputs or capital goods has been taken and that benefit under an alternative notification has not been availed; where the payer of freight is made liable to pay service tax, that person may avail the exemption if the conditions are met and the service provider gives a declaration on the consignment note in accordance with the prescribed procedure. Circulars Service Tax Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1795