The Government has issued Circular No. 95/6/2007-ST, dated.
June 11, 2007 to remove the difficulties faced by the Goods Transport
Operators in providing the details of registration number of the goods
carriage in which the goods are transported, in the consignment note
issued to the customer under Rule 4B of the Service Tax Rules, 1994.
The circular states that the Goods Transport Operators were
finding it difficult to mention the truck number in the consignment note, in
respect of small consignments at the time of booking of cargo, as they have to
wait till they accumulate small lots for a truck load for a particular
destination.
The circular therefore provide that in respect of small
consignments, at the time of booking of cargo, the consignment note may be
endorsed "truck number not known" and when the truck number is known,
the Goods Transport Agency should make an entry of truck number in their
copy of consignment note to satisfy the requirement of the Rule 4B. In case of
transhipment, the GTA may mention destination wise vehicle number on their
copy of the consignment note.
Service Tax on in-bound international roaming service by a
Telegraph Authority (Notification No. 36/2007-Service Tax, dated June 15,
2007 )
The CBEC had issued Circular No. 90/1/2007- Service Tax,
dated 3-1-2007 holding domestic telecom service providers (to international
in-bound roamer subscriber) liable to pay service tax on the amount received
through home network on account of service provided to such international
roaming subscriber, effective from 15-1-2007.
The notification issued now provides that the telegraph
authority shall not be required to pay service tax in respect of in-bound
roaming service to an international in-bound roaming subscriber for the period
commencing from 1-7-1994 up to 14-1-2007.
