https://www.taxtmi.com/circulars?id=53429 Service tax applies to services by goods transport operators for carriage of goods by road; taxable value is the gross amount charged including freight but excluding insurance where the cost is borne by liable persons as consignor or consignee. Liability is limited to specified commercial categories and is single-instance even if overlapping; it attaches where principals bear freight directly or indirectly, including when agents pay freight. Registered persons must register, pay in designated banks using Form TR-6, file quarterly returns in Form ST-3 and follow provisional assessment and refund procedures under the Service Tax Rules. en-us Tue, 11 Nov 1997 00:00:00 +0530 Wed, 17 Jun 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53429 Service tax applies to services by goods transport operators for carriage of goods by road; taxable value is the gross amount charged including freight but excluding insurance where the cost is borne by liable persons as consignor or consignee. Liability is limited to specified commercial categories and is single-instance even if overlapping; it attaches where principals bear freight directly or indirectly, including when agents pay freight. Registered persons must register, pay in designated banks using Form TR-6, file quarterly returns in Form ST-3 and follow provisional assessment and refund procedures under the Service Tax Rules. Circulars Service Tax Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53429