Question ID : 2471

As per rule 2(d)(v) is a propretror of comercial contractor liable to pay service tax on freight

Mr A is a proprietor or dividual construction contractor, constructg commercial buildg , pays freight on g bricks, sand, and other rials and also on shiftg matrials between sites and transportation of waste rials


As per rule 2(d)(v) of goods transport agency service he does not come under any of 7 catogries
1) Is he liable to pay service tax on freight paid '

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