Tax on Transport of Goods by Road services, in Containers by Rail (Train)
Transport of goods by road services (wef., 1.1.2005):-
Any taxable service provided by goods transport agency in relation to transport of goods in goods carriage will come under this service. The finance act 2008 has substituted the word “to a customer” with “any person” in the definition taxable services. Subsequent to this amendment even sub-contractor is also liable to pay service tax.
Transport of goods in containers by rail services (wef., 01.05.2006):-
Any service to be provided to any person by any other person other than government railway in relation to transport of goods in containers by rail in any manner will come under this service.
It excludes services provided by the government railways.
Transport of goods through rail (wef., 1/9/2009):-
w.e.f., from 1/9/2009 Transport of goods by rail is taxable as per the amendment in finance act 2009.
From 1/9/2/2009 Transport of goods I containers by rail services forms transport of goods by rail.
Earlier Transport of goods in containers by rail, other than government railways was taxable.
As per the amendment infiance act 2009 service tax is payable on goods transported by railways including government railways whether in containers or not.
Abatement of 70 % is allowed in the case of Transport of Goods in Containers by Rail.