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February 2009

Exemption to specific services provided to GTA —Notification No. 1/2009 — Service Tax, dated 5-1-2009.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi, Chartered Accountants
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Part B :
INDIRECT TAXES


Service Tax Update

37 Exemption to specific services provided
to GTA —Notification No. 1/2009 — Service Tax, dated 5-1-2009.

This Notification supersedes earlier Notification No.
29/2008-Service Tax, dated 29-6-2008, exempting taxable services provided by
following persons :



  • Clearing and forwarding agent



  • Manpower recruitment or supply agency


  • Cargo handling agency


  • Storage or warehouse keeper


In relation to :


  • business auxiliary service


  • packaging activity


  • support services of business or commerce


  • supply of tangible goods.


 



To a goods transport agency, in relation to transport of
goods by road, subject to the condition that the invoice issued by such service
provider, for 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.

 

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