25 August 2012
Sir, what is the position of levy of Service Tax on Receipt of Transportation Charges received from customers for transporting goods to them wef 01.07.2012
26 August 2012
If you are not a transporter and not issuing any Goods receipt note. Amount so collected is part of, as the case may be sale consideration or consideration of service rendered by you
26 August 2012
From the query it is not understood who has paid the freight amount. Please note that GTA service is under reverse charge during the year 2011-12 also. As per this, the person who paid the freight amount of above Rs.750/- has to pay 25% of the freight value after availing 75% abatement.