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Service tax on gta

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Querist : Anonymous (Querist)
18 June 2013 Whether, Notification No. 25/2012-Service Tax covers Transporting of Iron Ore by Truck, where Value of each trip is less than Rs1500/-.
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CA Abhishek Malpani

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CA Abhishek Malpani (Expert)
22 June 2013 Yes. There is no exception/exclusion of goods has been provided in the any notification for the exemption for Rs. 1500/-.

So company can avail the exemption of Rs. 1500/- in case invoice/transportation amount is less than Rs.1500/-

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