service tax on transporation and loading and unloading charges

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... service tax on transporation and loading and unloading charges
Query (Issue) Started By: - Girish Nair Dated:- 26-5-2015 Last Reply Date:- 27-5-2015 Service Tax
Got 1 Reply
Service Tax
we are a international freight forwarder and a customs house agent, we providing a service to central government department my doubt is we are providing service like customs clearance, transportation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... service &loading and unloading charges and in a single invoice the maximum charges of transporation is RS.10000 and labour charges will be maximum rs.4500 currently we are charging a service tax on the service charges around ₹ 3500/- we are charging the service [email protected]% on service charge and not charging on other heads and all the invoices will have 3 items only and maximum 4-5 invoices p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er month.. is it other two heads like loading and unloading charges and transportation charges also come under the service taxable? if yes what is percentage of the service tax? if our billing service tax amount to this department is less than 10 lakh per year, is it applicable of service tax? if service tax is not applicable for these heads please confirm the notification details Reply By CS S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ANJAY MALHOTRA: The Reply: Service Tax is applicable on Transportation & Labour Supply. Further Service tax exemption is not restricted party wise to ₹ 10 Lacs but applies to Turnover / Receipts from Total Business / Service provided. Service Tax is to be paid @ 12.36% on 25% Freight Value (Sr No 7 of Notification No. 26/2012- ST dated 20.06.2012) in case of transportation of goods by Road .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under head "Transportation of Goods by Road". Service Tax is exempted provided the single consignment freight value is less than ₹ 1500/- or ₹ 750/- in case of multiple transshipments in single truck. Loading & Unloading charges comes under the head " Business Auxiliary Services" as the same is service rendered on behalf of client. Service Tax is 12.36% on Total v .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... alue. Hope the above addresses your issue raised.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X