Regarding Service Tax Liability?

In which case a company is liable to pay service tax on payment made to transporters?

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According to Rule 2(1)(d) of Service Tax Rules, if services are provided by a goods transport agency, then the service recepient is liable for service tax payment being the service recepient is a company, manufacturer, Society, Co - Operative Society....

According to Rule 2(1)(d) of Service Tax Rules, if services are provided by a goods transport agency, then the service recepient is liable for service tax payment being the service recepient is a company, manufacturer, Society, Co - Operative Society....

is there any exemption limit?

no exemption is available for GTA services however 75% abatement is available i.e u have to pay service tax on 25% of gross GTA

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