Service tax on transportation for freight forwarders

This query is : Open

Mohan Saxena (Querist)
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11 January 2017 Dear Sir,

We are Freight Forwarders in Delhi.

We provide transportation services to our clients.

Are we liable to charge service tax on our bills. If Yes please provide us the rate.

Rgds.

Mohan Saxena

CA Suresh Jain

CA Suresh Jain (Expert)
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11 January 2017 You are not required to charge service tax in case you are issuing GR/LR and providing service in respect of  transportation  of goods by road and where the person liable to pay freight   is,—
(a)  any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c)  any co-operative society established by or under any law;
(d)  any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e)  any body corporate established, by or under any law; or
(f)  any partnership firm whether registered or not under any law including association of persons;