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EXEMPTION LIMIT ON GTA SERVICE

Service Tax - Started By: - prathit maini - Dated:- 24-7-2015 Last Replied Date:- 21-8-2015 - Dear sir , In GTA service exemption from service tax is provided if :- a)goods, where gross amount charged for the transportation of goods on a consignment .....

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e law (mad)-cce vs. Suibramania Siva co op sugar Mills Ltd. 2014 (11) TMI 925 - MADRAS HIGH COURT regarding Scope of Exemption to G T A Service-Rs.750/- Per consignee and ₹ 1500/-per consignment :- FACTS: The assessee availed the services of go .....

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/- The department contended that as per Notification No.34/2004-ST dated 03/12/2004, a limit of ₹ 1500/- in the said notification applies only in respect of multiple consignments whereas in case of individual consignment, the said limit is only .....

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s all goods transported by goods transport agency for a consignee In contradistinction to this, fixing of exemption limit of ₹ 1500/- under sub clause (1) is not limited to the consignment to the individual consignee but it refers to consignmen .....

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assessee alone, the assessee case would fall under sub-clause (2) in which event, when the gross amount charged exceeded ₹ 750/- the tax liability will arise. It was also held that the decision of the Tribunal rendered in favor of the assessee .....

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y company is transporting its finished goods to its customer (which is a single consignee) at a freight of ₹ 1000 per trip and this amount of ₹ 1000 is paid by us to the gta service provider now are we supposed to pay service tax on it ac .....

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d ratio. the lines picked up by you (which you think are favorable to your case) . do not represent the whole picture. actually this discussion is about invoking extended period of time which becomes clear as we read further: In the circumstances, we .....

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relevant provision, which reads as under : 75. Interest on delayed payment of Service Tax. - Every person, liable to pay the tax in accordance with the provisions of Section 68 or rules made thereunder, who fails to credit the tax or any part th .....

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