Service tax on transportation on goods by own vehicle

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Deepak Rampuriwani (Querist)
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04 August 2014 Dear Sir/Ma'am

Greetings

here i want to ask a query related to service tax on transportation of goods by company's own vehicle.
we owned bricks manufacturing company and we sale our bricks to builders and developers. we give delivery through 6-wheeler truck.

since we are not GTA and do not issue any consignment note to the party.

i want to ask whether any service tax on this type of transaction will be attracted or not ??

and whether any abatement in respect of the above is available.

please reply at the earliest.

thanks in advance.

Annu Agarwal

Annu Agarwal (Expert)
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04 August 2014 No service tax is payable in your case as neither you are a GTA nor you are using services of GTA for Transportation of goods .

Please note as per the Negative List Section 66D clause p services by way Transportation of goods by road is exempt other by Gta.

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Deepak Rampuriwani

Deepak Rampuriwani (Querist)
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05 August 2014 hello ma'am i want to ask one more question related to excise

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Deepak Rampuriwani

Deepak Rampuriwani (Querist)
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05 August 2014 As per notification no. 08/2003 we are entitled to SSI exemption. now one problem has occurred i.e. we are issuing invoice. the format of the same is as follows

10000 bricks @ 3.85 = 38500
Add : transport exps
(10000 bricks @ 0.65) = 6500

total amount = 45000

now the problem is that whether this transport amount would be includible or not for the calculation of 150 lakhs limit.

please guide.
thanks