Service tax
sanjiv batra
(Querist) 09 September 2011
This query is : Resolved
QUESTION: ONE CONSIGNOR SENDS THE CONSIGNMENT TO A SINGLE CONSIGNEE AND PAY FREIGHT AMOUNT Rs. 1,300/- FOR FULL TRUCK.
WILL SERVICE TAX BE PAYABLE ON THIS TRANSACTION OR THIS TRANSACTION IS EXEMPT, SINCE AMOUNT PAID IS LESS THAN Rs. 1,500/- FOR FULL TRUCK.
prabhakar singh
(Expert) 09 September 2011
on your statement ,if true,itwould be exempted. But to me it must not be so as b.s.n.l charges me with service tax on a bill of mere inr 750.
Shailesh Kr. Shah
(Expert) 09 September 2011
Repeated query!!!!!!
I answered yesterday.
R.Ramachandran
(Expert) 09 September 2011
Dear Mr. Sanjiv, there is exemption from payment of service tax in the fact situation narrated by you vide Notification No. 34/2004-ST dt. 3.12.2004 as amended vide Noti.No. 23/2008-ST dt. 10.5.2008.
Dear Mr. Prabhakar: Your situation is completely different from that of Mr. Sanjiv. There is a special provision in regard to transport of goods by road.
prabhakar singh
(Expert) 09 September 2011
Mr. Shah & Mr, Ramachandran!
Thank you both and I stand corrected.
Shailesh Kr. Shah
(Expert) 09 September 2011
Mr. R.Ramachandran
Thanks you for correcting me.
Mr. Sanjiv
i apologize to you.
R.Ramachandran
(Expert) 09 September 2011
Dear Mr. Shailesh,
I am afraid that you are simply saying "Good example" etc., probably without fully knowing the subject matter.
You say you answered the query yesterday. Your answers are as under:
"Yes, if transporter is registered with service tax".
What will happen if the transporter is not registered with the Service tax department and charges less than Rs. 1500/- is service tax payable?
Your next answer was:
"Mr. Sanjiv Batra
please clarify:
who is charging 'Service tax'.
what is basis of less than '1500'".
When the querist is asking whether the service is exempted from service tax, you ask him who is charging the service tax. You also want to know as to what is the basis of less than 1500. Whether the basis of charging the charges less than Rs. 1500 will in any way alter the situation? What is the relevance of such questions?
Shailesh Kr. Shah
(Expert) 09 September 2011
Mr. R. Ramachandran
I am not aware of "Notification 34/2004-ST dt. 3.12.2004 as amended vide Noti.No. 23/2008-ST dt. 10.5.2008."
and also, On Dt. 09.09.2011 against my reply dt. 08.09.2011 when Mr. Sanjiv posted another query " AMOUNT PAID IS LESS THAN Rs. 1,500/- FOR FULL TRUCK, BUT CONSIGNOR AND CONSIGNEE, BOTH ARE SINGLE. PLEASE CLARIFY. Then i feel that something law behind this. so ask him
"who is charging 'Service tax'.
what is basis of less than '1500'".
One more thing that i accepted my wrong.
Raj Kumar Makkad
(Expert) 09 September 2011
I think we experts should keep check and balance over us. We need not put any reply if we personally are not confident of its reply. Simply writing that "I do agree with such and such expert" is also incomplete answer if we are unaware of its answer. This check can be made by experts themselves.
I appreciate Ramachandran ji who brought this matter to light.
sanjiv batra
(Querist) 10 September 2011
THANKS TO ALL EXPERTS FOR THEIR REPLY. I HAVE ALREADY READ THE NOTIFICATION NO. 34/2004-ST AND 23/2008-ST, BUT MY QUESTION IS THIS IF ONE CONSGINOR IS SENDING ONE CONSIGNMENT TO ONE CONSIGNEE AND FREIGHT AMOUNT IS RS. 1,300/- WHICH IS PAID BY THE CONSIGNOR TO THE TRANSPORTER, NO SERVICE TAX IS CHARGED BY THE TRANSPORTER. IS THIS TRANSACTION EXEMPT UNDER POINT NO. 1 OF NOTIFICATION NO. 34/2004?
AS PER NOTIFICATION NO. 34/2004 THE FOLLOWING TRASNSACTION IS EXEMPT FROM SERVICE TAX
(POINT NO. I) (WHERE THE GROSS AMOUNT CHARGED ON CONSIGNMENTS TRANSPORTED IN A GOODS CARRIAGE DOES NOT EXCEED RUPEES ONE THOUSAND FIVE HUNDRED ONLY.
THANKS, SANJIV BATRA
R.Ramachandran
(Expert) 10 September 2011
Dear Mr. Sanjiv,
I have your question in its entirety. Only after understanding your query and its import, I had said that the transactionis exempt from payment of service tax.
