Tds and service tax on transporter

In your case check whether aggregate of payments made to those transporters exceed 75000 per person in a year. If so obtain PAN then no need to deduct T.D.S and regarding service tax, to apply service tax provisions on reverse charge mechanism basis, they shold be a Goods Transport Agency and Issue consignment note for service rendered. In your case as they are Individuals and i think they will not issue any bills to you, no liability on you regarding service tax aspect. Indeed service tax provisions will apply in case where amount paid for each carriage exceeds Rs.750, hence no problem.

Please clarify 2 things:-

1. If amount paid to single Individual is below Rs.75000 even then there is need to obtain PAN so that we can say that we have PAN and hence TDS is not deducted.

2.First you said as he is individual then no need of service tax then you said limit of Rs.750 is applicable even in this case so service tax is applicale,.....please clarify whether service tax is leviable or not??
 

As per service tax provisions, Reverse charge mechanism will not apply incases where both Consignor and Consignee is Individual/Firm/H.U.F and where frieght amount for single carraige does not exceed rs.750 and where transporter is not a goods transport agency and does not issue any Consignment note and where the frieght is paid for transportation of Vegatables, Milk and eggs and other perishable goods.

In case of T.D.S provisions, if you are liable to deduct T.D.S if you obtain PAN no need to deduct T.D.S what ever the amount paid by you to transporter whether transporter is individual or not.

Please dont explain the provision i know the provision i am just asking because of practical difficulty......say a local truck is hired then how can i obtain PAN?