Deepak Agarwal (Article) (27 Points)
25 November 2015Hi,
We are in Trading business as partnership firm, we charged in our invoice cost of goods , applicable VAT/CST and Transportaion charges and Loading/ Unloading charges.
My query is whether Service tax is applicable on Transportaion and loading/Unloading ?
Pranshu Bansal
(CA Industrial Trainee)
(74 Points)
Replied 26 November 2015
It is a case of Bundeled Service in Ordinary course of business. Here main character of activity is Trading of goods. Loading/unloading is incidental to main service. So by applying the concept of bundeled service it will not be chargeable to service tax because trading of goods is covered in negative list.
Pranshu Bansal
(CA Industrial Trainee)
(74 Points)
Replied 26 November 2015
I guess Transport service is received by you on which service tax will be charged by Transporter.
JAGANATHAN R ACMA, SAP(Fi-Co)
(Manager Accounts and Finance)
(915 Points)
Replied 27 November 2015
if you not mention the service tax in bill the service receiver will pay the service tax as per the reserves charge scheme
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