cliam or refund on service tax paid on GTA

This query is : Resolved

sachin saxena (Querist)
Follow

12 August 2008 total freight 40000/-
S.T on him 40000*25%*12.36%=Rs. 1236

so entry in books
total freight 41236

To service tax payable 1236
To Party 40000

this entry is coorect?
because we are book ST as a expense ok
so can we claim input in such situation ?]
if we are not able to utilized such input so can we take refund of it . refer me all provision?

CA MOHIT VAATS

CA MOHIT VAATS (Expert)
Follow

20 August 2008 Mr. Sachin,
As per the GTA Service, the liability to pay the service tax is on the person who paying the freight... Also u can't take the credit of the sum paid on account of service tax. It's ur expense.

Kindly refer the Service of GTA...