My client is (partner ship firm) manufacturer of ready mix concrete. They own some 20 ready mix concrete vehicles for transporting those concrete. Client is invoice the concrete value only with excise and vat percentage. And also separately billed for transport charges for delivering the concrete at site. (Those peoples are end users). Whether any service tax liability is attracted to this transportation income. Please clarify the same.
01 January 2014
If it is service means which person liable to pay service tax. Service provider or receiver? Service receiver is individual and the end users. Please clarify the same
01 January 2014
As per my view if your client is not availing the services of Any Goods Transport agency for transportation of goods then no service tax shall be levied. Therfore no service tax liability is attracted on this transportation charges.