Sir,
We are using a small truck for carry our input/capital goods purchased in small quantity.Eg. My plant is situated away from Main city so we are using a small truck on rent for carry small quantity of goods from main city to my Plant. A contract is made for 3 trip in month and 1500 for per trip rent is fixed.
Now i want to it will attract any service tax under reverse charge service or any other service.
Service Tax Exemption for Small Truck Rentals: Charges Up to 1500 Per Trip Exempt Under Notification No. 25/2012 A user inquired about the applicability of service tax on renting a small truck for transporting goods to a plant. The consensus among respondents was that no service tax applies due to exemptions outlined in Service Tax Notification No. 25/2012. Specifically, transportation charges up to 1500 per trip are exempt. However, one respondent mentioned a case law that might contradict this interpretation. The discussion highlighted the importance of understanding specific exemptions and limits under the service tax regulations for goods transportation. (AI Summary)