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Ser tax 12.36?

(Querist) 08 September 2012 This query is : Resolved 
Dear All,
My client is paying towing charges to one of the company.And that company is raising bill with service tax with 12.36%
My question is
1)Whether towing charges & transportation charges both are same?
2)If towing charges is liable for service tax then under which service category they have registered?
Thanks
Inder Kumar Kamra (Expert) 10 September 2012
Definition of service u/s 65B (44) means any activity carried out by a person for another consideration and exclude transfer of title of goods or immovable property, deemed sales, service by employer etc. Under new regime tax-ability shifted from positive list to negative list and certain services categorized as declared services. Towing is service. No service specific registration is required in view of recent changes of Budget 2012


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