Dear All,
Please provide your valuable guidance on the following query:
The consignor is issuing a bill for hiring service given by him to us of DG sets. He has provided transportation of his own. He has issued a bill in the following format:
Hiring Charges for DG sets = Rs. 500000
Transportation charges: 5000
Service tax on transportation charges = 12.36% of (500000+5000)
Is this acceptable? He has not mentioned particulars of transport van, etc on the bill. So the same is not a consignment note. Thus does he become other than GTA? Moreover services by road other than GTA is exempt. So is the same exempt?
CAclubindia
