03 January 2013
We are a corporate GTA involved in transportation of tractors . As an ancillary service, we undertake the service of loading & unloading of tractors for which the manufacturing corporate has defined an amount per tractor reimbursable to us.
The service tax on transportation of tractors is payable by the manufacturing corporate.
The question involved is who shall bear the service tax on the loading & unloading activity?
Guest
Guest
(Expert)
04 January 2013
The burden to pay service tax on amounts received for loading & unloading charges shall be paid the service provider since both parties to the transaction are body corporates.