Service tax on gta upon individual person

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 September 2015 Dear experts,
a proprietorship firm has paid freight rs. 1148. the transporters has confirmed that the truck in which the proprietorship firm's goods carriage the total freight of that is more than 1500, plz tell me weather this proprietor ship firm need to pay 30% ST on 1148 or not...

regard
Tanvi agarwal

Arun Gulati

Arun Gulati (Expert)
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16 September 2015 HI, you are liable to pay service on 30% of the freight charged by the GTA. in your case, freight is Rs. 1148, taxable value is Rs. 344/- i.e. 30% of 1148/-. Service tax liability is Rs. 48/-