Service Tax : In case of goods transport agency's services, exemption limit of Rs. 1,500 relates to 'all consignments' relating to 'all consignees' while exemption limit of Rs. 750 relates to 'single consignee'; hence, where goods are transported for a single consignee, exemption limit of Rs. 750 is applicable and if freight exceeds Rs. 750, it is liable to service tax, even if it is upto Rs. 1,500
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