sir,
we are receiving services from the local transporter ,they are not issue any type of consignee copy to us & most of them not have their service tax regristration number & most of service value below 750 rupees, my question is can we pay service tax on service receiving amount.
please guide me on the above matter
Nandalal Kanungo
No Service Tax on Goods Transport Agency Services for Consignments Under 750 Rupees; Consider CENVAT for Eligible Claims. A user inquired about the obligation to pay service tax on services received from local transporters who do not provide consignee copies and whose service values are mostly below 750 rupees. One respondent clarified that if the service value is less than 750 rupees, there is no liability to pay service tax on Goods Transport Agency (GTA) services. Another respondent agreed but noted that the value per consignment should be considered, and if eligible for CENVAT, paying the service tax and claiming CENVAT could help avoid disputes. (AI Summary)
TaxTMI 
TaxTMI 
