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    <title>Who can be a transporter</title>
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    <description>Query whether a warehousing agent who supplies a vehicle to transport finished goods to distributors qualifies as a transporter for service tax and withholding purposes; response directs to the statutory definition of the person liable to pay service tax in the Service Tax Rules 1994 to determine when supply of vehicles or carriage-related services attract service tax and related withholding obligations.</description>
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