Goods transport by road service provided by a goods transport agency - reg

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.... 2007 Sub:-Goods transport by road service provided by a goods transport agency-reg. In exercise of the power conferred under Section 37B of the Central Excise Act, 1994, as made applicable to Service Tax by Section 83 of the Finance Act, 1994, the Central Board of Excise and Customs considers it necessary, for the purpose of uniformity with respect to levy of service tax, to issue the followin....

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....0.6.2003. 3. Vide rule 2 (1) (d) of the Service Tax Rules, 1994, in certain cases, the person who pays or is liable to pay freight, either himself or through his agent, for the transport of goods by road in a goods carriage, has been made liable to pay service tax, instead of the service provider, namely, the goods transport agency. In such cases, the Revenue Audit of the Comptroller & Auditor Ge....