Freight

This query is : Resolved

Nitesh Sethiya (Querist)
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02 May 2013 Iam having a pvt ltd co and paid freight on purchase of raw material.
Is i m responsible for service tax on freight paid. I am not recd any consignment note or document from truck owner.

CA Vikas Acharya

CA Vikas Acharya (Expert)
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02 May 2013 It is the fault from truck owner's part if he did not provided you the consignment note.
as per rule 4A, a proviso is given.

[Provided further that in case the provider of taxable service is a goods transport agency, providing
service 2
[to any person], in relation to transport of goods by road in a goods carriage, an invoice, a bill
or, as the case may be, a challan shall include any document, by whatever name called, which shall
contain the details of the consignment note number and date, gross weight of the consignment and also
contain other information as required under this sub-rule.]

hence it is mandatory on his part.
though, yes you are liable as you have paid the freight and you are registered as a private limited co.