to whom service tax GTA is applicable

Thirunavukkarasu (Article Clerk) (30 Points)

09 September 2009  
  1. is the service tax on GTA is applicable to all the assesse?
  2. Whether all the cocncerns paying freight are liable to pay service tax on GTA?
  3. Whether all the a trading concern is liable to pay GTA when i transaction value exceeds Rs. 750/- or multiple value Rs. 1500/-
  4. There are many assesse that i come accross were GTA are not being paid. They are basically trading/ manufacturing oriented assesse.