malli and Nag (CA) (119 Points)
21 October 2012one of my client is manufacturer he charges freight for delivery of good to buyer through
1) his own vehicles is it liable for servie tax. if taxable on what amount.
2) he used 3rd party services
eg he collects Rs.50,000/- from customer he spend Rs.30000/- (own / paid to 3rd party)
Madhukar N Hiregange
(Chartered Accountant)
(39034 Points)
Replied 22 October 2012
Where one uses own vehicles and they are not GTAs. They only transport their own goods. If not GTA then excluded under the negative list sl no 16 - transportation of goods as only GTA and couriers are liable.
Therefore they maybe liableif they use other GTAs for transportation of goods for the customer. However if they use a lorry owner or a goods tranport operator they would again not be liable.
Rajiv Gupta
(Cargo service and Tour Operator Services)
(22 Points)
Replied 22 October 2012
Can a courier company take the cenvet credit of service tax he paid to railways on parcel freight (On deffered amount 30% of freight). Please help.
Thanks
Rajiv Gupta
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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