trasport service

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amit (Querist)
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02 June 2009 clarification of notification no.34/2004 dt.3-12-2004.
1- what is mean by individual consigment.
2- If a trasporter carry different parcel for different person and each bilty is less than rs 750 but truck carry goods on which transportion charge is about rs 70000 to 80000. whether transpoter is liable to service tax or not.

amit

amit (Querist)
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02 June 2009 if all individual bilty in the truck is less than rs 750 than no service tax is levied.so whether he is requied to registered with service tax department

M Prabhakar Menon

M Prabhakar Menon (Expert)
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02 June 2009 Individual consigment means items covered by a single bilty. The truck can carry goods coverd by several or single bilty.Service Tax liabilty will arise when the bilty crosses the exemption amount

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amit

amit (Querist)
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02 June 2009 if so many individual send goods of charge less than 750 to a single party .whether service tax is charge by transporter on individual.
As per notification rs1500 is applicable to small tempo not for truck.

Jiwan singh

Jiwan singh (Expert)
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03 June 2009 Transporter is not liabal to charge service tax if individual consignment is less than 750/- & aggregate consignment is less than 1500/- for a single consigner.

Consigner is liable to pay service tax @ 2.5%+sur+sh

amit

amit (Querist)
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03 June 2009 please clarifie that if all bity is less than rs750 in truck than no service tax is charged.