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Querist : Anonymous

Querist : Anonymous (Querist)

16 July 2016 Applicability of service tax for 10 bundles, total freight involved Rs.800, in a single invoice, whether service tax is to be paid or it is exempted as the value per bundle is below Rs.750, kindly clarify

CA AJAY KUMAR AGRAWAL

CA AJAY KUMAR AGRAWAL (Expert)
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16 July 2016 Your query is not clear. However in case the freight of "Full truck load" does not exceed Rs 1500/- or transportation charges for a single consignee does not exceed Rs 750/-, there is no liability for Service Tax under GTA

Querist : Anonymous

Querist : Anonymous (Querist)

16 July 2016 The freight details is as shown below:
S. No date No.of bundles Freight Amount
1 10.06 1 200
2 10.06 4 800
3 11.06 5 1000
4 12.06 3 600
13 2600
Kindly let me know whether service tax is applicable or not

CA AJAY KUMAR AGRAWAL

CA AJAY KUMAR AGRAWAL (Expert)
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18 July 2016 In case the above are separate consignment notes issued by transporter, individual consignment note having value upto Rs 750/- is exempt from service tax irrespective of fact that the payment has been made for all such consignment notes with a single cheque.

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