we are a pvt ltd company. we are manufacturer & exporter of dyes. we have registered as input service receiver under s.t. we pays gta tax on inward transport bills. we also pays gta on freight outward. CHA (custom house agents)issues bills to us for foreign freight along with transportation charges (say Rs.6000/-)without charging service tax in his bills on this two components.Whetehr we need to pay servcie tax (gta) on such transportation charges charged by CHA?
You have to clear yourself in this matter.You need not to pay service tax (gta) at the time of clearing materials when you are exporting the goods outside India.But it will be reversed in the case of Import you have to paid (Gta) tax on freight forwarder.But you can take cenvat credit on the tax paid.
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