Service Tax on Transporter

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Sruchi (Querist)
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09 October 2009 What is minimum amount for deducting Service Tax per bill or per service provider in case of Transporter.

Shyam Lal Naik

Shyam Lal Naik (Expert)
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09 October 2009 Two alternative test.

If, Per Consignment Note > 20,000, deduct tds.

If indivisual Consignments is less than 20,000, but annual payment to transporter exceeds 50,000, deduct tds.

Else - no TDS.

As you know, if PAN furnished, no TDS w.e.f. 01.10.09, irrespective of amount.

Sruchi

Sruchi (Querist)
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09 October 2009 My question is on service tax not TDS. Please reply in reference to Service tax as on when to deduct in a particular bill or for a particular party in case of Transporter.

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Shyam Lal Naik

Shyam Lal Naik (Expert)
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10 October 2009 You are talking about service tax liability on GTA head as service receiver.

In this case, there is no exemption limit. Even Re. 1 is liable for deduction.

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