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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

GTA Services - Benefit of N/N. 34/2004 -ST dated 3.12.2004 - ...


Notification No. 34/2004-ST: Exemption Not Applicable for Freight Charges Between Rs. 750 and Rs. 1500 Without Multiple Consignments.

July 19, 2018

Case Laws     Service Tax     AT

GTA Services - Benefit of N/N. 34/2004 -ST dated 3.12.2004 - freight paid exceeds ₹ 750/- but does not exceeds ₹ 1500/- - Since there is no multiple consignment, benefit of exemption u/s ₹ 1500 not available.

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