service tax liability of the receiver of transport service

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Hi,

Whether service tax liability is being borne by service receiver in case of transportation/freight. whether any exemption is available for receipent of transport service.

Replies (1)

Service tax is borne always by the service receiver. In case of GTA service, in specified circumstances, the consignee/consignor, who ever pays the freight is made liable to pay the tax and follow other formalities.

 

75% of the value is exempt. Freight < = Rs. 650, exempt. There is exemption to specified goods as well.


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