13 July 2011
hi sir, please advice me that service tax is liable on local cartage. ( include cartage in bill & cartage paid to Transporter on same date but received from party on receiving date )
13 July 2011
Applicability of Service Tax is limited to operation of GTA in case of Transport of Goods by Road. I feel, in case of local cartage, driver of the vehicle himself is the owner of the Vihicle and they do no issue any Consignment Note. I dont thing service tax is applicable in the case mentioned. There is no need to pay any Service Tax as Service Receipent.
CAclubindia
