s. tax exemption to transporter

hi
can any tell me about the new rules in small service providers has been given exemption?

i mean if a transporter having only one truck then will he be liable for service tax?
Replies (3)
a transporter having one truck is not liabe to clooect and pay the service tax and the company also taking the services of such tranporter is not liable to pay service tax.
First of all,u must know that a transport business is not liable to pay serv tax and the recipient of transport service is liable to pay serv tax(as per Sec 68)
n

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