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Service tax applicability on goods transport by road service

Khurram Sajjad (Account Officer) (26 Points)

15 February 2014

Sir,

I have been providing clearing & forwarding services under business support service. I want to know whether i am liable to charge service tax on freight charged by me from the Importer for Transportation of goods by road from Mumbai Port to Kanpur. I have been availing this service as input servise from GTA & paying service Tax on that & providing the same at higher freight charges to my client.

Thanks & Regards ;

Khurram

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4 Replies

Guddi (employee) (769 Points)
Replied 15 February 2014

Yes.

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karan jit singh (Consultant) (1299 Points)
Replied 15 February 2014

Yes , definitely liable to charge service tax.

karan jit singh (Consultant) (1299 Points)
Replied 15 February 2014

But here is a milestone in 66D that specifically excludes services by way of transportationnof goods by road except the services of GTA or courier agency.. My personal opinion is that you are neither liable to charge nor your client liable to pay ST.

Khurram Sajjad (Account Officer) (26 Points)
Replied 15 February 2014

Thanks freinds. My confusion was whether it will be covered under the negative list which includes any service of transport of goods by road by anyone except those provided by GTA and Courier Agency.