09 September 2011
The amount will be liable for service tax
The criteria for single transaction is Rs. 750/- only and in total it should not exceed in totality Rs. 1500/- in a year to claim exemption under such transaction.
09 September 2011
If total amount charged for all consignments carried in a goods carriage exceed Rs.1,500/- or amount charged on each individual consignment exceeds 750/-, then service tax liability arises. By this, you can claim exemption, because the gross amount charged for whole carriage does not exceed Rs.1,500/-.