06 July 2009
Suppose the Freight bill received from an GTA on which no service tax is charged ( as freight will be payable by us) contain following items:
Freight RS. 3000 Service Charges RS. 100 Hamali Charges RS. 50 Extra Charges RS. 50 Total Amt. Rs. 3200
The Co. wants to take abatement @ 75%
My Query is:
Service tax payable on 25% of freight will be calculated on RS. 3000 (i.e. on Freight amt. only) or Rs.3200 (i.e. on total amt. including above charges).
CAclubindia
