Question ID : 2645

EXEMPTION UNDER NOTIFICATION NO. 32/2004

UNDER NOTIFICATION NO. 32,2004 DATED 03.12.2004, EXEMPTION OF 75% OF FREIGHT IS GIVEN TO TRANSPORTER PROVIDED HE DOES NOT TAKE CENVAT CREDIT AND ACCRDGLY HE IS LIABLE TO PAY SERVICE TAX ON 25% OF FREIGHT VALUE.

CERTA PERSON LIKE COMPANY,PARTNERSHIP FIRM ARE ALSO LIABLE TO PAY SERVICE TAX ON PAYMENT TO GOODS TRANSPORT UNDER RULE 2(1)(d)(v).

WHETHER THE EXMPTION U,S 32,2004 IS AVAIBLE TO THOSE SPECIFIED PERSON LIKE COMPANY MAKG PAYMENT OF SERVICES TAX ON BEHALF OF TRANSPORTER.
IF IT IS NOT AVAIABLE TO THEM EVEN IF TRANSPORTER DOES NOT CIM CENAVAT CREDIT. WHETHER THEY CAN CLIAN CENVAT CREDIT.

R.K.DGLIWAL '

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