Service Tax on Consolidate Bill

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Querist : Anonymous (Querist)
06 October 2010 If GTA charge Rs 700/- on each deliery and later consolidate all the consingment notes in sigle bill in end of the month and total become more the than Rs 750/- so The Company need to pay service tax on this consolidate bill or not.

07 October 2010 Consolidation of GTA charges less than Rs. 700/- at various instances does not attract the Service Tax liability, since each movement is separate transaction.

Regards
K.L.Paliwal


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