Goods transport by road

This query is : Resolved

Rajendar (Querist)
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26 September 2014 dear sir
I cannot under stand about
up to Rs750.00 per carriage, Rs1500 per goods carriage exempted & 75 abatement available
Please carify me with example
Thanks & regards
Rajendar Singh

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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26 September 2014 AS per Mega Exemption Notification No. 25/2012-ST has exempted low value consignments from the levy of service tax, as follows: (a) Where the gross amount charged for the transportation of goods on a consignment transported in a single goods carriage is upto Rs 1,500/-; or (b) Where the gross amount charged for transportation of all such goods for a single consignee in the goods carriage is upto Rs. 750/-.
The goods transporter is liable to pay service tax only on 25% of value of freight claimed. 75% value is exempted.

Rupesh Jain

Rupesh Jain (Expert)
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27 September 2014 it is right say by seetharaman

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Rajendar

Rajendar (Querist)
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27 September 2014 dear sir
tanks for reply
but sir please provide a example for fully calrify it

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 September 2014 Carrying consignment of goods belonging to single person in a single carriage and charging up to Rs. 1500. is exempted from service tax (may be for a short distance).
Carrying multiple consignments of different persons and same person but the total charge of single person is exempted up to Rs.750.