17 April 2014
we supply goods to our different distributors through one,two or three transporters .they charge freight less then Rs.750.00 per consignment and raise bill on monthly basis which is may be more than Rs.10000.
we would like to know that whether we are liable to deposit service tax or it will be exempt as each consignment is not more than Rs. 750.
17 April 2014
It will be exempt as gross amount charged per consignment per consignee does not exceed Rs 750 .As per notification No. 25/2012 entry no.21(b) and (c).