15 July 2011
Dear Sir, Our Books were inspected by Excise Auditors. After Verifying our Balance Sheet Excise Auditors have asked us to pay service tax on the carriage outwards and carriage invwards Figures appearing in Balance Sheet.
1)The break up mainly consist of Courier Charges through Courier(Courier provider has charged Service Tax) 2)Auto Charges-Local 3)Tempo charges-Local
15 July 2011
Clause 105 of sec 65 provide for payement of Service tax on GTA which may include both Carriage Inward as well Carriage outward. Payment is subject to notification no 13/2008 with abatement.
Service tax is payable on courier charges charged by service provider.with proper documentation, Local auto charges/tempo charges < 1500/- & without consignment note may not attract service tax.
CAclubindia
