TaxTMI 
TaxTMI 
TaxTMI 
Cenvat credit
X X X X Extracts X X X X
X X X X Extracts X X X X
....envat credit<br> Query (Issue) Started By: - yateen vyas Dated:- 18-7-2015 Last Reply Date:- 24-8-2015 Service Tax<br>Got 4 Replies<br>Service Tax<br>Sir, We are using a small truck for carry our input/capital goods purchased in small quantity.Eg. My plant is situated away from Main city so we are using a small truck on rent for carry small quantity of goods from main city to my Plant. A contract....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is made for 3 trip in month and 1500 for per trip rent is fixed. Now i want to it will attract any service tax under reverse charge service or any other service. Reply By YAGAY AND SUN: The Reply: Dear Yateen, According to us No service tax would be applicable on this transaction. Regards, YAGAY and SUN (Management, Business & Indirect Tax Consulta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nts) Reply By CS SANJAY MALHOTRA: The Reply: Dear Yateen, Refer to Service Tax Notification No. 25/2012 dated 20.06.2012 (Serial No. 21) which provides Exemption from Service Tax as below. Freight upto ₹ 1500/- as applicable in your case is within exemption limit and hence is exempted from Service Tax. If the same increases to ₹ 1501/- no exemption is available. 21. Services provid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by a goods transport agency by way of transportation of - * fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage; * goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or * goods, where gross amount charged for transportation of all such goods for a s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ingle consignee in the goods carriage does not exceed rupees seven hundred fifty; Reply By prathit maini: The Reply: DEAR YATEEN ACCORDING TO US NO SERVICE TAX WOULD BE APPLICABLE BUT THERE IS A CASE LAW "(mad)-cce vs. Suibramania Siva co op sugar Mills Ltd. 2014 (11) TMI 925 - MADRAS HIGH COURT" PLEASE REFER TO THIS CASE LAW BECAUSE IT IS CONTRADICTING TO OUR INTERPRETATION FOR LIMIT....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... OF RS 750/1500 APPLICABILITY . BY PRATHIT MAINI Reply By SHREEPAD BHAT: The Reply: As per the Service Tax Notification No. 25/2012 dated 20.06.2012 (Serial No. 21) [21. Services provided by a goods transport agency, by way of transport in a goods carriage of,- (a) agricultural produce; (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....single carriage does not exceed one thousand five hundred rupees; (c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty; 42[(d) milk, salt and food grain including flours, pulses and rice; ] 25[(e) chemical fertilizer, organic manure and oil cakes; ] (f) newspaper or magazines registered with the Registr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments;] 26[(i) cotton, ginned or baled.] Observing the above Notfn. it is related with essential services, but as far as manufacturing activity one should go with the limit with ₹ 750/- and pay ST accordingly<br> Discussion Forum -....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Knowledge Sharing ....