Dear Madhusudan ji,
you mentioned in your querry the individual bill amount of Rs.1400/-. The exemption is available if gross amount charged on an individual consigement transported in a goods carrage does not exceed Rs.1500/ or an individual consignment does not exceed 750/-.- wef 01/01/2005.
Abatement u/s 65 (105) (zzp): Abatement of 75% is available to consignors or consignees.
The above provisions are applicable if transport service is provided by transport booking agent........Ven. Finance minister stated in budget speech on 08/07/2004... 58 services have been brought under the net so far.I propose to add some more this year. These are ....................., services provided by transport booking agent--------------------------------I may clarify that their is no intention to levy srevice tax on truck owners or truck operators.
in your case , the transport has been paid to individual goods carrier. GTA includes any person ( wef 01/05/2006) who provides services in relation to transport of goods by road and issues consignement note .So, in your case consignment note is mandatory.
For the period prior to 01/05/2006, commercial concern were liable to tax, wef 01/05/2006, any person
kanta_jain @ rediffmail.com