Free Demo Request

Notification No. 34/2004, Dated 03 Dec 2004

03, December, 2004

Notification No. 34/2004 - Service Tax

       In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport agency to a customer, in relation to transport of goods by road in a goods carriage, from the whole of service tax leviable thereon under section 66 of the said Act, where,-

(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

 

Explanation .- For the purposes of this notification, “an individual consignment” means all goods transported by a goods transport agency by road in a goods carriage for a consignee.  

2.             This notification shall come into force on the first day of January, 2005.

 

F. No. 341/18/2004-TRU (Pt.)

 

  V. Sivasubramanian 
                                           
Deputy Secretary to the Government of India

High-volume of Loyal
and Trusted Customers!

We feel pride in offering our customers the wide range of products of the top leading brands of the world.

BCG Binani
Godrej
Induslnd Bank
Indian Oil
ITC Limited
Jindal Steel Power
Milton
Paharpur
Philips
Reliance
TATA Chemicals Limited
The Times of India
Wipro
Yamaha
Dalmia Bharat Cement
JCB
Pernod Ricard