GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 5th January, 2009
Notification No. 01/2009-Service Tax
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 26thJune,
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.
Unmesh Sharad Wagh
Under Secretary to the Government of India
F. No. 137/175/2008-CX-4