26 September 2014
Dear Sir, i am not understand this line you want to say "up to Rs.750/- per carriage , Rs. 1500/- per goods carriage exempted " please clearify it.
01 October 2014
Limit of Rs 750 is for single consignee and limit of Rs 1500/- is for single carriage.
eg A goods carraige contains goods of three consignees @ Rs 600/- per consignee i.e. total Rs 1800/- . here no service tax as amount is not above Rs 750/- per consignee . however if the total amount of Rs 1800/- taken from single consignee it would be exigible to service tax
CAclubindia
