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.
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
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
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.
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