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Applicablity of Service tax

This query is : Resolved 
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(Querist)
30 September 2010 Whether carting/ Freight/Transportation Income or receipts are subject to service Tax under service tax Act if total receipts are exceeding the precribed exemption limit in case of SSI.
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Madhukar N Hiregange

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Madhukar N Hiregange (Expert)
01 October 2010 Most of the activities of transportation come under GTO- Operator/ owner services which are not covered under ST. ONLY GTA services are covered.
If you are a GTA the reciver of your service would be required to pay the ST as long as he is a specified person.
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CA Arvind Singh Chawla

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CA Arvind Singh Chawla (Expert)
02 October 2010 The SSI exemption for Service tax operates for GTA in 2 parts:

Where GTA( Transporter) is NOT liable to pay tax for eg. consignor/consignee is factory, company etc. : Turnover not added in SSI limit

Where GTA is liable to pay tax on cases not covered in above situation : Turnover added in GTA

It may further be noted that the turnover( freight) to be taken for computation is gross freight and should not be confused as after exemption (25%)
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