Exemption of service tax in case of gta


This query is : Resolved 

19 March 2013 Sir,
Individual consignment for singular consignee fregt value exceeding 750 but below Rs 1500. May like to eloborate service tax payble or not by service recipient and what rates with circular references please.
Regards
YK Sharma

19 March 2013 Hi

If Gross amount of consignments in a goods carriage<= 1500 Or Individual consignment/carriage/consignee<=750 then no ST is applicable. Not no. 25/2012.

Thanks!!


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