i need clarification on service tax under reverse charge on goods transported by local transporter(a individual having few lorries) from one part of the city to other part,he is not a goods tranport agency and carries only 1 consignment(of 1 party at a time).is the limit 750 or 1500?or no limit?
If any individual Truck Owner/Driver own/hire Single Truck and undertake transportation of goods by directly approaching party, he can not be considered as Goods Transport Agency. But when he provide service with more than one trucks, he can be termed as GTA. for truck load transportation for one party, freight upto Rs. 1500 is exempted.
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