In the Budget 2004, it was proposed to levy service tax on services provided by a goods transport agency in relation to transport of goods by road
All salaried persons having taxable income as per annual returns under section 206 should be taken on the G.I.R. However notices under section 139(2) or 147 are to be issued only to those persons who have not paid the tax correctly or who are believed to be having some source of income besides salary
