1. A Indiviual having small proprietorship firm having turnover around Rs.35 lac in a year, ocassionaly pay the freight to transporter, some times it is more than 750/-, please suggest me is he liabile to deduct and pay the S.tax (GTA), and is their any way to avoid the service tax liability of GTA. The toal freight amount dueing a year is only around 30 to 35 thousand. Please also mention the related section.
(Arun)