What is applicable in transportation service tax or tds??

Dear Pintukumar,

                  As per your Query regarding Transportation. If you have received Transporation bill from Transporter Service tax Would be Attract on the Same and As per Provision of Finance Act, Liabilty will be arise in the hand of Service Receiver. let me Expain it Suppose you Receive Transport Bill of Rs. 35000/-  Service Tax Liability arises as 35000/- Less : Abatement 70% i.e. 35000-24500 = 10500 @ 15% Service Tax Payable on Net Taxable Service Amount & Second one is TDS Applicable on the Same if Transporter having More then 10 Vehicle than TDS would be deduct @ 1 or 2% as per Status of Deductee. whether Transporter not having more thean 10 Vehicle in that Financial year ask them to Submit Declaration for Non Deduction of TDS. 

   I Hope the above helpfull for You.

Dear Sir,

thanks for your reply, kindly confirm that in Transporter transaction 194C (75000/-) Limit Applicable or only 10Vehicle Limit is applicable. 

Dear Pintuji

                  If Transporter not having more then 10 Vehicle  then no Need to Deduct TDS on Payment or Invoice if Single Payment not more then 30000/- or 100000/- for whole of the year. But ask them to submit Declaration for non deduction of TDS. wheather if transporter having more than 10 vehicle in that financial year than you need to Deduct TDS if Single Payment is Made more then 30000/- or 100000/- for Whole Year. 

What if the service receiver does not have Service Tax No.and he shows transport expenses in the books of account.

I heard that if there is one single bill  below 750/- then there is no need to pay service tax, can one passed  daily entry of Rs.750/- 

Please reply.