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

Service tax exemption thresholds for goods transport: vehicle-level and consignee-level tests determine taxable status per trip.
Service tax exemption operates via two distinct tests: a vehicle-level test where the gross amount charged for transportation in a single goods carriage (per vehicle trip) below the threshold is exempt, and a consignee-level test where the gross amount charged for all goods for a single consignee in a goods carriage below a lower threshold is exempt. Apply the vehicle test when assessing a whole truck load; apply the consignee test when assessing the amount billed to an individual consignee for that truck load.