SC: Under RTE Act, States Cannot Justify Low Teacher Pay by Citing Centre’s Failure to Release Funds || Supreme Court: While a Child’s Welfare is Paramount, It is Not the Sole Factor in Custody Disputes || Supreme Court: High Court Cannot Reject a Plaint While Exercising Jurisdiction under Article 227 || SC: Merely Leasing an Apartment Does Not Bar a Flat Buyer’s Consumer Complaint Against the Builder || Delhi HC: Unproven Adultery Allegations Cannot be Used to Deny Interim Maintenance under the DV Act || Bombay HC: Storing Items in a Fridge isn’t Manufacturing and Doesn’t Make Premises a Factory || Kerala HC: Disability Pension is Not Payable if the Condition is Unrelated to Military Service || Supreme Court: Award Valid Even If Passed After Mandate Expiry When Court Extends Time || Jharkhand HC: Regular Bail Plea During Interim Bail is Not Maintainable under Section 483 BNSS || Cal HC: Theft Claims and Public Humiliation Alone Don’t Amount To Abetment of Suicide U/S 306 IPC

Service tax levy on services provided by a Goods Transport Agency- (Ministry of Finance ) (05 Oct 2015)

MANU/DSTX/0028/2015

Service Tax

Ministry of Finance has taken measures to alleviate difficulties faced by Goods Transport Agencies in respect of service tax levy on the services of goods transport. Doubts were raised by the All India Motor Transport Congress regarding treatment given to various services provided by GTAs in the course of transportation of goods by road. Since 1 July, 2012, service tax has shifted to a negative list regime, by which all the services except those covered in negative list as mentioned in section 66D of the Finance Act, 1994 or those exempted by notification are chargeable to service tax.

Relevant : Exemption on taxable service MANU/DSTX/0033/2012

Tags : SERVICE TAX GOODS TRANSPORT

Share :