As we are registered in Service tax under GTA registration...
We are receiving Steam Coal. Clearing agent is charging Transportation charges of Coal Rs.300 per Mt.we are found their LR copies enclosing with the Invoices at the end of the month on which they have mentioned that "service tax will be paid by the consignee".
There is no any such amount mentioned on the LR Copy.. but at the bottom of the Consignee copy the have mention the same thing "service tax will be paid by the consignee"
In this case whether the liability of service tax payment will be on our side??
we are already paying the service tax on such Invoice after availing the abatement 75% of the freight value..
whether we are liable for the 100% service tax or only for 25%
CAclubindia
