Service tax in GTA Service

[Mangesh khedkar]

Dear sir,

please suggest whether service tax paid on GTA service bcz freight amount are below rs 750/- in LR. transporter registered in service tax but not charge service tax in LR hence please suggest we (service receiver) will be paid service tax or not in reverse charge mechanism.

AI Summary

No Service Tax on Goods Transport Agency Services if Freight is 750 or Less, No Reverse Charge Required. A query was raised regarding the applicability of service tax on Goods Transport Agency (GTA) services when the freight amount is below 750. The transporter is registered for service tax but did not charge it in the consignment note. Responses from various contributors clarified that if the total freight for a single consignee is 750 or less, no service tax is payable, and the service receiver is not required to pay under the reverse charge mechanism. All respondents agreed that service tax is not applicable in this scenario.