If a company/partnershipfirm/prop. firm paid freight inward or freight outward charges then the said firm are liable to pay service tax. plz post your view.
09 January 2016
Freight is not taxable services kindly refer to section 66D in negative list where transport of goods by road is not taxable except as the services received from GTA GTA is someone who issues consignment note. reverse charge is applicable on specified persons if they pay the freight to gta partnership firm, companies, body corporate, cooperative society ,central excise dealer and factory license holder are specified person hence in some case proprietorship firm can also be liable under last 2 category
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