Service tax on transport services

After the ssi exemption you will pay the service tax.

what is SSI Exemption?

upto the 10 lacks no need to pay service tax.

Is there any notification that the service provider on "Transport services" has to pay service tax. if the provider is a firm

so the person who is paying for the service has to pay service tax . The service provider need not pay service tax. service receiver has to pay. Correct???

Person who pays transport charges... . 

As per the Notification No. 30/2012-Service Tax Dated : 20^th June, 2012,

I. The taxable services,—

(A)  (i)   provided or agreed to be provided  by an insurance agent to any person carrying on the insurance business;

      (ii)   provided or agreed to be provided  by a goods transport agency in respect of  transportation  of goods by road, where the  person liable to pay freight    is,—

            (a)  any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

            (b)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

            (c)  any co-operative society established by or under any law;

            (d)  any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

            (e)  any body corporate established, by or under any law; or

            (f)  any partnership firm whether registered or not under any law including association of persons:

Further, Notification 33/2012 dt. 20-06-2012 provides the Exemption for Thresold limit of Rs. 10 Lac.

Dear Sir

If we are rendering service to Individual and Firm, Are we have to pay Service tax....

With regards

S.Vinoth

If the person liable to pay freight is any of the specified category then the person making the payment of freight is liable to make payment of service tax,—

(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;

(c) any co-operative society established by or under any law; (

d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;

(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons:

In all other cases the GTA is liable to pay service tax (cases where the person liable to pay freight is an individual). However basisc exemption upto 10 lakhs is available.

We are providing GTA Services From Year 2011-12 to till date , we have only one client , they are corporate assesses . they have paid for our services after deducting the service tax . our receipt is as under 2011-12 : Rs. 3,50 000/- 2012-13 Rs. 4,00,000 /- 2013-14 About Rs. 5,00,000/- we are resisted under service tax , and we never filed our return , We have never provided services to non corporate assasee. Please Guide us .. also let me know that , whether we shall eligible for VCES.

under reverse charge mechanism for GTA services, Corporate assesses are liable to pay service tax. You have to file nil returns. But "Persons who are not liable to pay service tax (because of an exemption including turnover based exemption & Not required as per Any amendement under law), are not required to file ST-3 return (Circular No.97/8/07-ST dated August 23, 2007)

Dear all

I am a small fabric trader, i have a properietorship firm, am i needed to register under service tax, or  pay Service tax  on transportation charges. is there any limit for service receiver?

regd 

aman