Proprietory concern owning goods vehicles, providing Goods Transport Services to Corporate entities,
in the service bills raised on clients, it is mentioned that service tax is payable by receipient of client.
Hence service provider does not collect service tax.
In the service Tax Return ST-3, the amount is taken under Gross amount received against services provided.
Value on which service tax is not payable; so under which column/head, the services have to be taken ?
Kindly advice please.
Thank you very much
Valerian D'souza
Accounts Manager