Service tax

Roshan Kumar (Querist) 25 April 2013 This query is : Resolved
there is a contract which includes transportation and loading work, then there is any obligation to charge service on loading part?

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elgin matt (Expert) 27 April 2013
It depends on whether loading work is incidental to transportation and whether either of the works fall in the negative list. If neither fall in the negative list and thus liable to tax and if loading work is incidental to transportation then applying the principles of bundling of service tax only for transportation will be payable.

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