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Self transport of manufacturer

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22 November 2011 IF A MANUFACTURER TRANSPORTS ITS MATERIAL THROUGH ITS OWN TRUCK .

1. IS SERVICE TAX IS APLICABLE AS GTA?
2. AND IF PAYABLE, THEN ON WHICH AMOUNT?

AS PER MY UNDERSTANIDNG, ACC. TO ACT ST ON GTA IS TO BE DISCHARGED ON REVERSE CHARGE METHOD , BUT IN THIS CASE ST PROVIDER & RECEIPT IS SAME. SINCE NO SERVICE IS PROIVDED THEN HOW ST IS TO BE TREATED? IAM CONFUSED. PLZ GAUIDE
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Pushkar Singh Mer

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Pushkar Singh Mer (Expert)
22 November 2011 In case of GTA, if transporter will not charge Service Tax on transportatoin charges, then receiver of Transportation charges will be liable to pay Service Tax on GTA. There will be an abatement of 75% on GTA, so only 25% on transporation charges will be taxable. For Example, if Transportation Charges will be 15000/- only 3750/- will be taxable and Amount of Service Tax will be 386/- (10.3% of 3750/-).
But if manufacturer will be the owner of vehicle and uses his own vehicles for transportation of his own manufacturing goods, Service Tax will not be applicable.
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