Chargiability of service tax , Service Tax

[hitendra dave]

transporter charged service tax on his bilty that in position we paid the service tax amount to the transporter and thereafter we can availed cenvat credit m i right ,same times transporter charged S. T. and same times not charged bill is above 750 why?

Posts / Replies

[Dinesh Gupta]

as per notification no. 34/2004 - ST, GTA services are exempt form service tax where the freight charges are not exceeding Rs. 750/-. Further, you can avail the cenvat credit of service tax charged by the transporter if the same is qualifying the meaning of input service and outward freight is upto the place of removal.