Service tax on transport of goods

This query is : Resolved

MUKESH (Querist)
Follow

05 December 2012 WHETHER SERVICE TAX REGISTRATION/EXEMPTION LIMIT APPLICABLE FOR TRANSPORT OF GOODS BY ROAD BY GOODS TRANSPORT AGENCY?

Viral Vora

Viral Vora (Expert)
Follow

05 December 2012 Para 3 of notification no. 33 /2012 states that for the purposes of determining aggregate value not exceeding 10.00 Lacs in relation to taxable service provided by a GTA, the payment received towards the gross amount charged by such GTA under section 67 for which the person liable for paying service tax is as specified under sec 68(2) shall not be taken into account.

thus the value of taxable services in respect of which the GTA itself is liable to pay Service tax should be aggregated and if it does not exceed 10.00 Lacs then exemption threshold limit can be availed