Cenvat credit

[yateen vyas]

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.

AI Summary

Service tax exemption for goods transport agency services may apply to short distance rented truck transport under threshold rules.
Applicability of service tax to short-distance rented truck services depends on the exemption for services by a goods transport agency in Service Tax Notification No. 25/2012 (Serial No. 21), which provides threshold-based exemptions for consignments charged below specified gross amounts; respondents advised no service tax if freight is within those exemption limits, but a cited Madras High Court decision may contradict that interpretation and a note suggests the lower per-consignee threshold is applied in manufacturing contexts.