TRANSPORTER

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 August 2010 A TRANSPORTER NOT CHARGED ANY SERVICE TAX IN HIS BILL.

IN THE YEAR AMOUNT RS. 8LACS PAID TO HIM.

NOW, HOW WE CAN UNDERSTAND THAT HE IS NOT LIABLE TO SERVICE TAX I MEAN TRANSPORTER.

CA Kalpesh Gokani

CA Kalpesh Gokani (Expert)
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26 August 2010 Service Tax on transportation of goods is payable directly to govt. of india by service receiver i.e. either consignor or consignee as per term of purchase order between buyer or seller.

Querist : Anonymous

Querist : Anonymous (Querist)

26 August 2010 THEN IN THIS BILL WHO IS LIABLE,

I MEAN WHEATHER TRANSPORTEE CAN ASK TO TRANSPORTER FOR THAT WHY U HAVE NOT CHARGED SERVICE TAX.

OR TRANSPORTEE CAN THINK THAT MAY BE TRANSPORTER SERVICE NOT EXCEED MORE THAN RS. 10 LACS

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CA Kalpesh Gokani

CA Kalpesh Gokani (Expert)
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26 August 2010 If transportee has a service tax no. i.e. if he is regirsered for service tax than he is liable to pay ST on tranportation charges in cash and can avail CENVAT Credit for the same.

Transportee can't ask transporter to pay ST if he is registered as rules requires to pay ST by transportee.

Querist : Anonymous

Querist : Anonymous (Querist)

26 August 2010 but criteria for 10 lacs applicability of service taxis alos applicable to transporter service na?

CA Kalpesh Gokani

CA Kalpesh Gokani (Expert)
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26 August 2010 yes applicable but when transportee is liable to pay ST the he has to pay, for that trunover of transporter should not be considered.
When transportee is not registered or not liable to pay ST then transporter has to pay ST as per his applicabiliy of ST based on turnover.