TMI BlogCenvat creditX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, We are using a small truck for carry our input/capital goods purchased in small quantity.Eg. My plant is situated away from Main city so we are using a small truck on rent for carry small quantity of goods from main city to my Plant. A contract is made for 3 trip in month and 1500 for per trip rent is fixed. Now i want to it will attract any service tax under reverse charge service or any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther service. - Reply By YAGAY AND SUN - The Reply = Dear Yateen, According to us No service tax would be applicable on this transaction. Regards, YAGAY and SUN (Management, Business Indirect Tax Consultants) - Reply By CS SANJAY MALHOTRA - The Reply = Dear Yateen, Refer to Service Tax Notification No. 25/2012 dated 20.06.2012 (Serial No. 21) which provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Exemption from Service Tax as below. Freight upto ₹ 1500/- as applicable in your case is within exemption limit and hence is exempted from Service Tax. If the same increases to ₹ 1501/- no exemption is available. 21 . Services provided by a goods transport agency by way of transportation of - fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage; go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees ; or goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty; - Reply By prathit maini - The Reply = DEAR YATEEN ACCOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DING TO US NO SERVICE TAX WOULD BE APPLICABLE BUT THERE IS A CASE LAW (mad)- cce vs. Suibramania Siva co op sugar Mills Ltd. 2014 (11) TMI 925 - MADRAS HIGH COURT PLEASE REFER TO THIS CASE LAW BECAUSE IT IS CONTRADICTING TO OUR INTERPRETATION FOR LIMIT OF RS 750/1500 APPLICABILITY . BY PRATHIT MAINI - Reply By SHREEPAD BHAT - The Reply = As per the Service Tax Notification No. 25/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 dated 20.06.2012 (Serial No. 21) [21. Services provided by a goods transport agency, by way of transport in a goods carriage of,- (a) agricultural produce; (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where gross amount charged for transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of all such goods for a single consignee does not exceed rupees seven hundred fifty; 42 [(d) milk, salt and food grain including flours, pulses and rice; ] 25 [(e) chemical fertilizer, organic manure and oil cakes; ] (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, accidents or mishap; or (h) defence or military equipments;] 26 [(i) cotton, ginned or baled.] Observing the above Notfn. it is related with essential services, but as far as manufacturing activity one should go with the limit with ₹ 750/- and pay ST accordingly - Cenvat credit - Query Started By: - yateen vyas Dated:- 18-7-2015 Service Tax - Got 4 Replies - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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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