06 October 2010
If GTA charge Rs 700/- on each deliery and later consolidate all the consingment notes in sigle bill in end of the month and total become more the than Rs 750/- so The Company need to pay service tax on this consolidate bill or not.
07 October 2010
Consolidation of GTA charges less than Rs. 700/- at various instances does not attract the Service Tax liability, since each movement is separate transaction.