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Question

Transport of goods by which of the following is free from levy of the Service Tax?

A
Indian Railways
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B
Shipping Companies owned by NRIs
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C
All Private Road Transport Companies
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D
None of these
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Solution

The correct option is D None of these
Service tax refers to the tax levied by the government on the services which are provided to customers. Transport of goods by Indian Railways, shipping Companies owned by NRIs and all Private Road Transport Companies are not free from levy of the service tax.

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