14 May 2013
Dear experts, for example - 1) “A” transports his goods to 'B' in a goods carriage. No other goods are are loaded in the goods carriage. A pays a freight of Rs.1300.
whether A liable to pay ST?
2) “A” transports his goods to 'B' & 'C' in a goods carriage. He pays a freight of Rs.1800 (in which B's is 1300 and C's is 500)
whether A liable to pay ST?
3)"A" transports his goods to 'B' through a transporter by name 'Z' in a lorry , freight - 1300/-...."C" also transported his goods to "B" thru the same transporter that too in the same vehcile..freight - 500/-....
Whether A & C are laible to pay ST? If yes, how come they know that other goods were also sent in that goods carrier?
14 May 2013
the exemption of 1500 and 750 are available only to goods transport agency. not to other person who is paying freight and liable to pay service tax.