service tax eligibility

[Nandalal Kanungo]

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

[YAGAY and SUN]

Since the value is less than Rs. 750/- therefore you are not liable to pay the service tax on GTA services.

[DEV KUMAR KOTHARI]

Reply of Mr. Pradeep Khatri appears correct. However, value per consignemtn is to be cosidered.  If you are eligible to CENVAT you can pay St and claim CENVAT to avoid disputes.

AI Summary

GTA service tax eligibility: per consignment valuation governs chargeability and CENVAT can be used to mitigate disputes.
Recipients of local transportation services need assess service tax liability on a per consignment basis: GTA services below the statutory de minimis per consignment threshold are not chargeable to service tax, while recipients eligible for input credit may pay tax and claim CENVAT to avoid disputes; documentation and consignment level valuation support the compliance position.