Deepak Kumar Suthar (CA Final) (95 Points)
02 December 2011If a invoice received where vender attached transporation bill with incoice and transporter and he charged service tax on transportation invoice. He mentioned transportation amount (without service tax) in invoice then purchaser is liable to pay GTA on this transportation amount.
ACMA Obulirajan R
(M.Com, ACMA)
(1119 Points)
Replied 02 December 2011
If the transporter charge service tax in his invoice then the liability is with the transporter.
If he does not charge service tax in the invoice then the liability is in the hands of purchaser. (service tax on 2.5% of the invoice value)
EKALABYA TALUKDAR
(SERVICE TAX CONSULTANT)
(666 Points)
Replied 06 December 2011
.
USUALLY TRANSPORTER WILL CHARGE SERVICE TAX TO YOU
PROVIDED
YOU FALL UNDER THE NOTIFICATION NO 35/2004 Dated 03 Dec 2004
IF YOU ARE UNDER THE CATEGORY MENTIONED IN THE NOTIFICATION
YOU HAVE TO PAY SERVICE TAX AS RECEIPENT
.
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