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who are liable to pay service tax in case of courier company

abhinay purwar (article) (24 Points)

07 September 2009

in case of courier company ,who are liable to pay service tax whether the company or the agent . can we claim the service tax input on courier receipt . for exp. if we make an courier & the charges for the same is RS 70. & the comapny charges the service tax of rs 7.3 . but the ser. tax registration no of company is not mentioned on slip.can we claim input.

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2 Replies

CA Shilpi Jain (Indirect taxation) (155 Points)
Replied 08 September 2009

you will be able to claim cenvat credit only if the invoice is as per the rules (Rule 4A of STR, 1994). ST regn no. is a requirement besides other requirements in the invoice for claiming the cenvat credit.

You can get the proper invoice from the supplier and then claim credit.

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CA PRAMOD SARAOGI (Chartered Accountant) (1113 Points)
Replied 08 September 2009

You can claim CENVAT CREDIT on the input service ( Courier Charges paid by you ) provided the details are given in the Invoice as per rule 4A of the Service Tax Rules 1994 which includes the service tax registration number of the Courier company.