21 May 2011
I am a Proprietor of trading Concern, I purchased the material from outside stations, we pay the freight amount of Rs.1250/- and Rs.1850/-. The service tax liability is raised by me or not. Please clear the point of service tax. The freight under the amount of Rs.1500/- then service tax not applicable.
21 May 2011
Your Service Tax Liability depends on Your registration status in Excise as per Section 68 r.w.rule 2(1)(d)(v) , if you or the Consignor is Registered under excise , or a company then The payer (In ur Case its you only) is liable to Pay ST with 75% Abatement.