Gta service tax credit issue

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 January 2017 we are mfg. exciseable SSI unit in Gujarat we mfg. LED television and sale under MRP base excise Charges in invoice. we have dispatch goods factory to buyer premises through local Tempo and freight+loading/unloding charges paid by mfg. company more than 2500 freight + 1200 loading/unloading charges.

my query in GTA (RCM) can i pay service tax on Tempo charges (Fregith + Loading/Unloding) or only Freight Charges.

second if yes service tax paid we can credit ST and setoff against cenvat duty payable
and that Freight+ST Can collect with buyer in exciseable invoice.

devang shah

CA Suresh Jain

CA Suresh Jain (Expert)
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16 January 2017 Are you getting separate invoice or voucher for loading and unloading ?

Querist : Anonymous

Querist : Anonymous (Querist)

16 January 2017 thx

at present we have made voucher and paid tempo charges (Freight) and loading/unloading separately not any charges collect from party in invoice. can i pay ST on both charges.

devang shah

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CA Suresh Jain

CA Suresh Jain (Expert)
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16 January 2017 RCM is not payable against loading/unloading. You have directly engaged a Tempo for carrying your goods, it is not GTA service and therefore you need not pay any RCM

Querist : Anonymous

Querist : Anonymous (Querist)

16 January 2017 thx

under RCM ST not payable on loading/unloding charges which is paid by us but at that time we have pay freight to tempo person (in here we calrify that bother tempo person and loding/unloding person not same both are seprate) can i pay ST under RCM if we have not pay GTA so who is liabile ST ? buyer or saller or Tempo person under RCM ?

devang shah

CA Suresh Jain

CA Suresh Jain (Expert)
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16 January 2017 Hiring a tempo for transportation of goods is not liable for RCM at all and you need not bother about payment of ST