Service tax for transportation charges ( lorry freight)

C.SURIYA KUMAR (Accountant) (29 Points)

11 June 2015  

Dear Sir,

I need to clarify that 

* Is Service Tax Applicable for Goods Transportation by road , i.e., services rendered by Transport Agency ( Contractor) for transporting good from one place to another. 

* Is Service Tax (for Transportation) applicable if the recipient of the service is an Individual
( Proprietorship Concern)

* Some People say Service Tax is not applicable if the Service Recipient is an Individual

(for Transportation Service)

* If Service Tax is applicable for Transportation, then what is the rate of service tax ?

* If Service Tax is applicable for Transportation, then who is responsible for payment service tax ?

* If Service Tax is applicable for Transportation Bills, what is the threshold limit for bill Amount to not to deduct service tax ?

Please clarify all above doubts