Notification No.29/2008-ST dated 26.06.2008
Govt. - Exempting fully the levy of service tax on supply of goods carriage to
GTA for use in transportation of goods by road
G.S.R. (E).– In exercise of the powers conferred by
sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter
referred to as the Finance Act), the Central Government, on being satisfied that
it is necessary in the public interest so to do, hereby exempts the taxable
service of supply of a goods carriage, without transferring right of possession
and effective control of such goods carriage, referred to in sub-clause (zzzzj)
of clause (105) of section 65 of the Finance Act, provided by any person to a
goods transport agency for use by the said goods transport agency to provide any
service, referred to in sub-clause (zzp) of clause (105) of section 65 of the
Finance Act, to a customer in relation to transport of goods by road in the said
goods carriage, from the whole of the service tax leviable thereon under section
66 of the Finance Act.
2. This notification shall come into force on the date of its publication in the
Official Gazette.(G.G. Pai)
Under Secretary to the Government of India
[F. No. 334/105/2008-TRU]
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