https://www.taxtmi.com/forum/issue?id=5011 No service tax is payable on GTA road transport services where freight for goods carriage does not exceed Rs.1500 or where freight payable for an individual consignment does not exceed Rs.750. All consignments sent by a consignor to the same consignee through a GTA are aggregated as one consignment for tax purposes and tax is payable on the total freight; this aggregation applies to the consignee, while the consignor may claim the exemption separately for consignments to different consignees provided each consignment meets the consignment-level limit. en-us Wed, 05 Dec 2012 13:19:12 +0530 Thu, 23 Jan 2025 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5011 No service tax is payable on GTA road transport services where freight for goods carriage does not exceed Rs.1500 or where freight payable for an individual consignment does not exceed Rs.750. All consignments sent by a consignor to the same consignee through a GTA are aggregated as one consignment for tax purposes and tax is payable on the total freight; this aggregation applies to the consignee, while the consignor may claim the exemption separately for consignments to different consignees provided each consignment meets the consignment-level limit. Discussion-Forum Service Tax Wed, 05 Dec 2012 13:19:12 +0530 https://www.taxtmi.com/forum/issue?id=5011