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Gta on freight paid on inter unit transfer

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(Querist)
16 January 2013 Hi,



Whether service tax under GTA is payable for freight paid on inter unit transfers.
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Kaushik Vinod

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Kaushik Vinod (Expert)
17 January 2013 Dear Vipin,

The Service tax is payable if the service has been provided by GTA and he is issuing the consignment note by whatever name called for the same.
There is no such exemption on inter unit transfer .

Thanks
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anurag

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anurag (Expert)
17 January 2013 Yes Payable.
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