Service tax on goods carriage

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 January 2017 Sir,
One of our client is providing service of goods carriage to various builders. We want to know that whether he can take benefit of small scale exemption of Rs. 10 lakhs. If yes then subject to what conditions and if no then what would be his tax liability in case he provides services to individuals.

CA Suresh Jain

CA Suresh Jain (Expert)
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11 January 2017 Assuming your client is not a transport agency and service provided by him is not under RCM, yes, your client is eligible for exemption of Rs. 10 Lakh. Only condition is that in previous year also the Turn over should have not exceeded Rs. 10 Lakh

Querist : Anonymous

Querist : Anonymous (Querist)

12 January 2017 Thanks sir,
Sir please confirm that since the client is not a transport agency I think he can not claim abatement of service tax available to GTA.

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CA Suresh Jain

CA Suresh Jain (Expert)
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12 January 2017 You are right No abatement