Loading/unloading charge of material in case of gta
Querist : Anonymous
For loading & unloading charges included in the (composite form) Lorry payment receipt/consignment note, abatement is possible.
In other words,the bill should include loading and unloading charges to claim the abatement. This has been clarified in the Circular No. 104/ 07 /2008-ST issued by CBEC.
Querist : Anonymous
Did you go thro the circular no.104 referred by me?
Loading and unloading is an expense for the service receiver and therefore if separately given it will not attract service tax for the service receiver. Therefore abatement question does not arise, in my opinion. Only for GTA, reverse charge applies.
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