Service Tax on goods transport operator

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....aged in the transportation of goods but does not include a courier agency". Taxable service in this context means "any service provided to a customer, by a goods transport operator in relation to carriage of goods by road in a goods carriage. 4. It has been decided that service tax will be payable by the following categories of persons only, namely :- (i) any factory registered under or governed by the Factories Act, 1948; (ii) any company established by or under the Companies Act, 1956; (iii) any corporation established by or under any law; (iv) any society registered under the Societies Registration Act, 1860 or under any law corresponding to that act in force in any part of India; (v) any co-opera....

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....ncluding "clearing and forwarding agents" or "consignment agents" to undertake distribution/transportation of goods on their behalf, any such persons shall also attract the levy of service tax, irrespective of the fact that the freight is paid directly by such persons or indirectly by their such agents. In other words, the categories of persons mentioned in para 2 are liable to pay service tax whenever they bear the freight charges, either as a consignor or consignee. The details of the freight expenses borne by them will be available in the books of accounts maintained by them. 5. Notification No. 42/97-S.T. provides that the `person responsible for collecting the service tax' in relation to services provided by a goods transport ope....

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....ed for registration, maintenance of documents, filing of returns and the manner in which the service tax is to be paid and which are contained in Chapter V of the Finance Act, 1994, notified to the trade vide this Commissionerate Trade Notice No. 46/CE (Misc. 46)/94, dated 7-7-1994 are reproduced along with annexures as amended from time to time and by the Finance Act, 1997. Registration 6.3 The assessees will apply for registration in Form ST-1 (Annexure-I) (Annexure not printed). An acknowledgement will be provided on the duplicate copy of the ST-1 form by the Superintendent of Central Excise (Service Tax). Registration No. will be allotted on receipt of their application. Payment of Service Tax 6.4 Rule 6 of the Service Tax....

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....espect of provisional assessment, the assessee is required to submit a memorandum in Form ST-3A (Annexure-V)1 showing details of difference between the service tax deposited and the service tax actually collected for each month. The assessee shall submit quarterly return along with the copy each of Form TR-6 for the months covered in the quarter. 6.7 The assessment shall be completed on the basis of the particulars furnished in the quarterly return ST-3 and ST-3A, by the said Central Excise Officer. The triplicate copy of the quarterly return so assessed shall be returned to the assessee with assessment memorandum. In cases where the service tax assessed is more than the service tax self determined and paid by the assessee, the assess....