Service tax payment

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 July 2013 Our client is transport contractor in Coal India Ltd, MSPGCL & Other Government Department.

Our Client is received work order from departments which are clearly mentioned "Service Tax Payable by Department (CIL) directly to the Service Tax under GTA)."

As per our work order main Job is transportation. But in the work order mentioned shifting, loading and unloading at mine or railway siding by us.

But in Audit of service tax the officers are studying work order and said the service tax liability of your under Mining Services or Cargo Handling Services.

Please guide us whether my client is liable for payment of service tax under mining services where service tax payment is already made by concern department under GTA services.

CA Parul Saxena

CA Parul Saxena (Expert)
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15 July 2013 Your client is providing 3 services namely
1.Mining
2.Cargo Handling
3.Goods Transport
In the 1st two services your client is liable to pay service tax in the last category of service your client is not supposed to pay service tax as under reverse charge service receiver is liable to pay service tax in GTA.