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    <title>service tax by recepient on goods transport by road</title>
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    <description>Service tax on goods transport by road is payable after applying the abatement: where the 75% abatement applies, tax is calculated on 25% of the invoice; however, if CENVAT credit has been taken on inputs or capital goods, the abatement is not available and tax is payable on the full bill value. Notification provisions also govern sharing of tax liability when the receiver is a body corporate and the provider is not.</description>
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      <description>Service tax on goods transport by road is payable after applying the abatement: where the 75% abatement applies, tax is calculated on 25% of the invoice; however, if CENVAT credit has been taken on inputs or capital goods, the abatement is not available and tax is payable on the full bill value. Notification provisions also govern sharing of tax liability when the receiver is a body corporate and the provider is not.</description>
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