TMI BlogLiability of service tax on freightX X X X Extracts X X X X X X X X Extracts X X X X ..... Liability of service tax on freight X X X X Extracts X X X X X X X X Extracts X X X X ..... tion no. 34/2004, Our client is an excvisable unit. He sends goods in full Truck Load to his customer and pays Rs. 1400/- towards freight. The Transporter is not regd. under Service tax. whether our c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lient is liable to pay service Tax on the Freight or the exemption is applicable in his case as the gross value of consignment is below Rs. 1500/-. Plz clarify? Reply By Surender Gupta: The Reply: Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in case consignor or consignee are falling under any one category of the list of persons specifed. Reply By Sarwan Agarwal: The Reply: Dear Surendraji Why exemption notifiaction no. 34/2004 is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable, even if my client is specified catagory of person?. Since per Full Truck load amount paid is below Rs. 1500/-, in my opinion he is exempt from payment of Service Tax. Kindly elaborate on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue? Regds Reply By V Ramanujam: The Reply: Exemption under Notn 34/2004 is available even when the tax is to be paid by consignor/consignee as per the provisions. Hence, if the gross amount c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harged on consignments transported does not exceed Rs.1500/-, there would be no Service tax liability on you. X X X X Extracts X X X X X X X X Extracts X X X X
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