REGARDING SERVICE TAX ON TRANSPORT

This query is : Resolved

MANOJ (Querist)
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29 May 2008 When I search in Query lists for my problem I found one answer of an Expert :

Mr. Sanjeev Kumar Varshney
Posted On : 8/16/2007 1:31:57 AM

"The limit of Rs 1500/- is applicable for full truck load means truck / vehicle carrying only your goods. If each truck carry separate GR below Rs 1500/- then no Service Tax liability on you."

But
as per "Notification No. 34/2004 - Service Tax
1.
(i) the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or

(ii) the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty

2. This notification shall come into force on the first day of January, 2005."

can anyone clear my Confusion, especially Mr. Sanjeev Kumar Varshney if possible.

Thankig You
Manoj

CA. Yayati Tyagi

CA. Yayati Tyagi (Expert)
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30 May 2008 i think it is the case:

1) if a truck carry 1 builty, in that case if builty is more than rs. 750, service tax is applicable,

2)if a truck carry more than 1 builty, if total of all builties exceeds rs. 1500, service tax will applicable on total amount, otherwise if total does not exceed rs. 1500, then if a single builty is more than of rs. 750, tax will be applicable on that builty only.

condition 2) is applicable if all builties relate to one consignee only.

MANOJ

MANOJ (Querist)
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31 May 2008 Thank you very much Ms.Yayati, my confusion was clear now,

Regards

Manoj

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