Sir, I am dealer of import goods, we paid service tax at the time of clearance the import goods, can i adjust the said serivie tax from service tax payable on GTA
vivek.j.ca
(24 Points)
Replied 29 November 2008
Practicle issues on GTA:::
In practice the following types of CNs are issued by transporter
1. Service tax charged and collected from consignor/consignee and deposited by transporter
2.Service tax charged but not collected from consignor/consignee and the same is deducted by consignor/consignee and deposited.
3. Service tax not charged and the it is mentioned that the service tax to be paid by consignor/consignee
4.Service tax not charged and no mention of service tax payment liability.
What is correct method of charging and depositing service tax in case of GTA if either consignor or consignee falls in the specified categories.
As per law it is the person paying the freight should pay the service tax. But in practice different views are followed as explained above.
1.We are the manufacturers of Pharmaceuticals which are excisable goods. We have consumed different input services like GTA, Consultant Engineer Service, Marketing services for the last 3 years and paid service tax only in the month of June-08 for the services consumed for the last 3 years. Are we eligible take credit the whole service tax paid?