Generally, the liability to pay service tax has been placed on the ‘service provider’. However, in respect of the taxable services notified under Sec.68 (2) of the Finance Act, 1994, the service tax shall be paid by such person and in such manner as may be prescribed at the rate specified in Sec.66 of the Act and all the provisions of Chapter-V shall apply to such person as if he is the person liable for paying the service tax.
Definition and scope of service:
"Goods" has the meaning assigned to
it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930). (Section
65(50) of Finance Act, 1994 as amended)
“Goods carriage” has the meaning assigned to
it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of
1988). (Section 65(50a) of Finance Act,
1994 as amended)
“Goods transport agency” means any person who
provides service in relation to transport of goods by road and issues
consignment note, by whatever name called.
(Section 65(50b) of Finance Act, 1994 as
amended)
“Taxable Service” means any service provided
or to be provided to any person, by a goods transport agency, in relation to
transport of goods by road in a goods carriage. (Section 65 (105) (zzp) of
Finance Act, 1994 as amended)
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