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Service tax on Carriage payment

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(Querist)
05 March 2009 Sir,

As service tax is to be paid on Transportation of goods. Plz tell me whether it is payable on any type of mode of transportation whether it is registered or not. Like if goods transported through trolly and frieght paid, then whether their is any service tax liability.

Thanks

SURESH MITTAL
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Rajesh Kumar

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Rajesh Kumar (Expert)
07 March 2009 It is on transportation by road- not on transportation by rail, or waterway etc. Mode of transport can be any- as long as transportation is done by road.
For small consignments, where freight is less than 750/-, the service tax is exempt.
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