Limit of registration in service tax

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Querist : Anonymous

Querist : Anonymous (Querist)

09 June 2010 What is the limit for service tax registration for "goods transporter by road" ?????

Shyam Lal Naik

Shyam Lal Naik (Expert)
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09 June 2010 It is Rs. 9 Lakh for all services taken together for a person considering taxable turnover of all premises.

In case, the person is liable under reverse charge mechanism(ie. as receiver of GTA service), this exemption is not available.

CA. BIJENDER KR. BANSAL

CA. BIJENDER KR. BANSAL (Expert)
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09 June 2010 agreed

Pragnesh

Pragnesh (Expert)
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14 June 2010 Service tax on goods freight is payable to the ST Dept either by the consignor,consignee on the very first consignment exceeding Rs 750/- [ Rs 1500 in the case of single owner transporters]
If both the consignor and consignee are proprietorship firms then the burden of charging and paying
service tax is on the transporter.
The limit applicable for other service providers [ie Rs 10 lakhs p.a] is not applicable for service receiptants.

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