Exemption to consignments transported by road when gross amount charged is upto Rs. 1500/-or when gross amount charged for an individual consignment is upto Rs. 750/- (w.e.f 1/1/2005) - 034/04 - Service Tax

Rescinded vide Notification No. 34/2012- Service Tax, Dated 20/06/2012

Exemption to consignments transported by road when gross amount charged is upto Rs. 1500/-or when gross amount charged for an individual consignment is upto Rs. 750/-  (w.e.f 1/1/2005)

[Notification No. 34/2004-S.T., Dated 3/12/2004]

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency ¹[to any person], in relation to transport of goods by road in a goods carriage, from the whole of service tax leviable thereon under section 66 of the said Act, where,-

(i) the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or

(ii) the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty.

Explanation.- For the purposes of this notification, "an individual consignment" means all goods transported by a goods transport agency by road in a goods carriage for a consignee.

2. This notification shall come into force on the first day of January, 2005.

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Notes:

1. Substituted for the words "to a client", vide notification no. 23/2008 dated 10-5-2008 w.e.f. 16-5-2008