14 June 2010
Service tax on goods freight is payable to the ST Dept either by the consignor,consignee on the very first consignment exceeding Rs 750/- [ Rs 1500 in the case of single owner transporters] If both the consignor and consignee are proprietorship firms then the burden of charging and paying service tax is on the transporter. The limit applicable for other service providers [ie Rs 10 lakhs p.a] is not applicable for service receiptants.
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