Service Tax Conditions  

The service tax norms for the transport industry is simplified as follows:

o          Service tax is charged at 2.58% of the total freight for all the LRs with total more than Rs.750.

o          Service tax will not be charged to those consignors or consignees who fall under the following category:

        factories registered under factories act

        companies established under companies act

        corporation established under any law

        society registered under societies registration act

        cooperative society established under any law

        dealer of excisable goods registered under central excise law

        any corporate body established under any law

o          Service tax will not be charged for those customers who book fruits, vegetables, fish and milk.

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