Pawan Verma (Assistant manager finance) (186 Points)
25 November 2013If a clearing & forwarding agent is presenting a single bill under which all charges viz Dock charges, Terminal handling charges, Transportation from port to the receipient are shown seperately. Now should the receipient pay service tax on the transportation amount under reverse charge? Pls clarify
Manoj Agarwal
(Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com)
(3456 Points)
Replied 25 November 2013
A C&F Agent cannot be said to be providing GTA service. He is simply claiming reimbursement of Freight Charges. Reverse Charge is not applicable.
Pawan Verma
(Assistant manager finance)
(186 Points)
Replied 26 November 2013
| Originally posted by : Manoj Agarwal | ||
 |
A C&F Agent cannot be said to be providing GTA service. He is simply claiming reimbursement of Freight Charges. Reverse Charge is not applicable. |  |
Thanks for your reply
Sir one more thing, the C&F agent is attching the bill of the transporter under his claim wherein the same amount is being claimed as a reimbursement. However the transporter is also not charging service tax in his bill. In this scenario who will be liable to discharge service tax?
Manoj Agarwal
(Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com)
(3456 Points)
Replied 26 November 2013
My earlier reply is for the transaction between the C&F Agent and his client.
The transaction between GTA and C&F Agent is a different transaction. Kindly read my article on GTA for more details.
/articles/service-tax-on-gta-a-guide-19063.asp
Regards,
Manoj Agarwal
CAclubindia
