10 April 2013
I am dealer (Partnership Firm) in chemicals. Cylinders are loaded & unloaded in Trucks. We debit these charges as Hamali Charges, Loading & Unloading Charges. My query is whether the firm is liable to pay service tax on these charges? If yes, under what head and from which date?
11 April 2013
There is no liability on the firm. The individuals who provide the hamali / loading / unloading services are liable on their own [ 10 lakhs limit will keep them out]