Service Tax Notification No. 01/2009-ST dated
05.01.2009
Govt. grants full service tax exemption on taxable services provided to a Goods
Transport Agency by their sub-contractors-Service
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), and in supercession of the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No.29/2008- Service Tax,
dated the 29thJune, 2008, published in the Gazette of India Extraordinary, vide
G.S.R.482 (E), dated the 29th June, 2008, except as things done or omitted to be
done before such supercession, the Central Government, on being satisfied that
it is necessary in the public interest so to do, hereby exempts the taxable
services specified in sub-clauses (j), (k), (zr), (zza), (zzb), (zzzf), (zzzq)
and (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,
from the whole of the service tax leviable thereon under section 66 of the
Finance Act subject to the condition that the invoice issued by such service
provider, providing services should mention the name and address of the goods
transport agency and also the name and date of the consignment note, by whatever
name called, issued in his behalf.
F. No. 137/175/2008-CX-4
Unmesh Sharad Wagh
Under Secretary to the Government of India
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