Goods Transport Agency

[guna ch]

Dear Sir,

According to theNotification No.34/2004

(i)	the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred; or
(ii)	the gross amount charged on an individual consignment transported in a goods carriage does not exceed rupees seven hundred fifty

I Could not understand the difference between the above two points , Kindly any one please explain me where we can claim exemption Rs. 1500/- and where Rs. 750/-

We paid Rs. 1400/-  to one transporter who even not give a bill is it exemptable amount to pay ST  

AI Summary

Clarifying Service Tax Exemptions: Rs. 1500 for Single Carriage, Rs. 750 for Single Consignee per Notification 34/2004. A user inquired about the service tax exemptions for goods transported by a Goods Transport Agency, specifically regarding Notification No. 34/2004. The confusion was about when the exemptions of Rs. 1500 and Rs. 750 apply. A professional clarified that the Rs. 1500 exemption applies when the total freight for consignments transported in a single goods carriage does not exceed this amount, regardless of the number of consignees. The Rs. 750 exemption applies when the freight for a single consignee does not exceed this amount. The discussion emphasized understanding the terms 'single goods carriage' and 'single consignee.'