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TMI BlogService tax on GTAX X X X Extracts X X X X X X X X Extracts X X X X ..... Pls clear me, 1. About the limits of Rs.750/- Rs.1500/- in case of GTA. 2. Also, is every assessee liable to GTA service tax is eligible for exemtion of 75% - Reply By Pradeep Khatri - The Reply = The first covers an "individual cosignment' trasported by a GTA for a particular consignee. In such a situation if the gross amount charged for tranport of thses goods in Rs. 750/- or less there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be no levy of service tax. The limit of Rs. 750/- is with reference to each truck load carried for a particular consignee. The second situation is where consignments are transported in a goods carriage for different consignees and the total freight does not exceed Rs. 1500/- in all. In such case also there is exemption from service tax, even if the goods are carried by a motor vehicle a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst different consignment notes. W.e.f. 01-03-2008, exemption from service tax which is in excess of 25% of the value has been granted unconditionally vide Nofn.13/2008-ST dated 01-03-2008. - Reply By Mridul Sethi - The Reply = But pls let me clear, from a company point of view how can I decide that the Goods Transport Agency has booked only one cosingment or more than one in a particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle. - Reply By Pradeep Khatri - The Reply = You have raised a logical and a very good question that who will find out and decide whether the freight on single consigment is Rs. 750/- or 1500/- so as to be eligible for exemption. The answer clearly is the Goods Transport Agency. Only the GTA will know whether the goods being carried in a goods carriage qualify for exemption under Rs. 75 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- or Rs. 1500/- limit respectively. Accordingly a goods transport operator eligible for either exemption under Rs. 750/- or Rs. 1500/- limit should preferable declare that the goods are eligible for service tax exemption under n otification no. 34/2004 dt. 3-12-2004 in the consignment note or bill raised by him. The user of the service has to educate the transporter on this matter. - Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By Mridul Sethi - The Reply = Sir, -- It is okey to educate the transport to give such type of declartion, -- but in practical we purchase maximum material on to-pay basic -- there are too much unknown transporters who bring the material in company. -- So, pls suggest what to do in such a situation, whether I have to make standard of Rs. 750/- regardless of any type of consignment, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in such a case I have to problem in reporting to management that why Rs.1,500/- limit not taken. - Reply By Pradeep Khatri - The Reply = Simply, you need not to pay the tax on such amount. - Reply By vijay kumar - The Reply = In the first case i.e. where the gross amount charged for a consignee is less than Rs.750/-, there is no problem since the goods transporter will raise the bill to you ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly and you will know that there is no need to pay the tax. The problem arises only when the gross amount charged on the consignments in a goods carriage is less than Rs.1500/-, particularly when your charges are more than Rs.750/-. Hence in a specific case where your charges are more than Rs.750/- and the gross charges are less than Rs.1500/- , ask your transporter to indicate the same in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bill. That should solve your problem. - Reply By NK SHETE - The Reply = Dear Sir, Please inform what remark the transporeter should write on the bill when the charges are more than Rs. 750 but less than Rs. 1500 - Reply By ASITAVA CHACKERBUTTY - The Reply = first you have to determine whether local truck owner was used or GTA service was used. If local truck owner then no service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax payable for any amount paid. If GTA SEVICE USED THEN DECLARATION FROM gta WOULD BE NECESSARY FOR 1500 LIMIT. - Reply By Sumit Sharma - The Reply = please see Nofn.13/2008-ST yes every assessee is eligible for exemption of 75% - Reply By vijay kumar - The Reply = The GTA operator should certify that the gross amount charged on all the consignments in a goods carriage is less than Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1500/-. In such a case, u will have proof for claiming exemption under the second category. Regarding abatement of 75%, every assessee liable to pay the service tax on GTA is eligible for the same w.e.f. 1.3.2008 in terms of Nofn.13/2008-ST dt.1.3.2008. - Reply By VAIBHAV SACHDEVA - The Reply = Is TDS liable to be deducted on payments made to GTA u/s 194C ??? CA. Vaibhav Sachdeva - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax on GTA - Query Started By: - Mridul Sethi Dated:- 7-12-2011 Service Tax - Got 11 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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