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uma.. (Querist)
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10 May 2013 How will the service tax be charged on godown rent??

I mean rate, any abatement, who will pay (service provider or receiver) ?

and what about a good transport agency providing transportation and also godown rent??

CA Vikas Acharya

CA Vikas Acharya (Expert)
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10 May 2013 ON godown rent normal tax liability no abatement payable by SP,
On GTA, abatement 75%, tax on 25% part. payable by SR. no cenvat credit available

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uma..

uma.. (Querist)
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10 May 2013 and If a GTA is providing godown facility along with transportation.

How will the service tax charged??

Will it form part of transportation cost or separately as godown rent??

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CA Vikas Acharya

CA Vikas Acharya (Expert)
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10 May 2013 depending on the invoices you made, in case a combined invoice is made, it will be treated as bundled service.

and accordingly treatment will be done.

check section 66F
OR google 'service tax edu. guide' and search for bundled service in that file,, u will get the ans.

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uma..

uma.. (Querist)
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10 May 2013
hello vikas , one more query

I saw an invoice as follows

1. Transportation charges.....39398
2. Towards godown charges.......210

service tax (12.36% of 25% of 39398)

what about Rs. 210 ?? Any service tax will be liable on 210 if yes than at what rate??