27 July 2011
suppose u r sending material to party and transporter raising in name of bill and u r paying that and the transporter not charging service tax in case what u will do and how u'll deposit tax and file return? I'm waiting for your reply.
In some exceptional cases, service receiver is liable to pay service tax on amount of services received by him/her. The same is the case with Goods Transport Services, where the person who is making the payment to the transporter is required to calculate and pay service tax on the amount of transport charges paid by him/her. Interestingly, the service tax paid will be available as input credit provided transport services in your business can be treated as input services.
For this, you will have get register as service receiver liable to pay service tax and accordingly show the same in ST-3.
CAclubindia
