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Service tax on freight

This query is : Resolved 

20 December 2012 One of my client is paying freight, who is a wholesale trader, he is not registered with service tax , is he liable to pay service tax or the transport agencies. i am little confused in this issue
please help

20 December 2012 if cartage above 10 lakhs annual then he will pay service Tax. otherwise no need to pay.

24 December 2012 above exemption limit 10 lakhs it will be taxable




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