12 November 2008
We are in construction indusrty. We receive water by water takners. Whether we are liable to serivce tax on water supllies under GTA. As per the defenition of GTA one who provides transport services in resepect of Goods by road & issued consignment notes. Since water suppliers are supplying their goods to our site in their own vehicles (may be hired, but we are not paying any charges in the name of transportaion) & they are not issuing any consignment note. In my view water supplier are not GTA & we are not laible to Service tax. They do not show water charges & transport charges separately in their bills.Can anybody clarify the position.
19 November 2008
There is no service tax if the amount charged is less than Rs.750/- in respect of individual consignment or Rs.1500/- in respect of multiple consignments.