My query is that if i have recd a bill from Transporter of Rs749/- then no service tax is applicable & further i have recd a bills of Rs 450 & 500. In this case, Is Service tax will be applicable on Rs500(as this amount exceed Rs1500/-after adding 500) or 749+450+500=1699(aggregate).
31 October 2011
it depends upon consignment if you received three cosignment carried by one lorry & one transporter having value more than 1500 than service tax applicable on whole amt otherwise if you received 3 cosignment on diff date than no service tax applicable