Classification of service

CA JALPA (CA) (24 Points)

27 March 2015  

Three Parties :

Mrs. X , individual regi as GTA

ABC Pvt Ltd

PQR Ltd

 

Situation :

 

ABC Pvt Ltd has to give transport of goods service to PQR LIimited , issuing COnsigment Note.

 

ABC Limited using trucks of MRS X and other trasporters and transported Goods of 1000MT ( of which 400 MT By Mrs X Trucks + 600MT By other transporter ) to PQR Ltd ( and Billed for 1000MT @ 150rs to PQR LTD by 3.09% Service tax )

 

MRS X is billing to ABC Pvt Ltd for 1000MT @ 120 .

What should be service tax rate and Class of Service for MRS X??????? ( Note : MRS X charges for her trucks as well other trasporters trucks also , to ABC Pvt LTD )