Imposition of service tax on services rendered by Goods Transport Operators

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.... the category of persons liable to pay the Service Tax under Notification No. 43/97-ST namely factories registered under or governed by the Factories Act, 1948, the liability to pay Service Tax by such factories which are registered as small scale industries with the State Govt. or Development Commissioner SSI be kept in abeyance. However Service Tax will be required to be paid by factories other ....