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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 transported in a single carriage does not exceed one thousand five hundred rupees; b) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty; But recently i found a cas .....

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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 ₹ 750/- Tribunal decided in favor of the assessee. HELD: Explaining the scope of exemption, the High Court held that as is evident from the reading of the explanation, individual consignment covered in sub-clause (2) of the said exemption mean .....

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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 on the ground that individual truck operator did not fall within the definition of goods transport agency relying upon the decision in the case of kanaka Durga Agro Oil Products (2009) 22 STT 435(Bang-Tribunal) was relied upon cannot be Upheld Now m .....

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