Service Tax not applicable on Collection of Octroi for Entry of Goods

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Octroi duty is the tax levied by local or state governments on certain categories of goods as they enter the area It is a charge for allowing transit of good

octroi outside municipal limits---Held octroi not leviable--Taxable event of octroi--What is Rules 28,29 and 30--Octroi---Refund of-Non-compliance with procedure

octroi On payment being made, the Octroi officer shall grant a receipt for the payment, given date and time to issue to the importer or his representative