Service tax applicable or not on hamali charges paid
This query is : Resolved
04 January 2017
A company manufacturing liquor products. They have Loading and Unloading activity and paid Hamali Charges amounting to Rs.1,50,000/- per month. Is it applicable Service Tax or not. If it is applicable, what is the rate of tax. Please give me reply as early possible.
Thanking you Sir,
Thanking you Sir,
Lalit Kumar
(Expert)
05 January 2017
Will break this question into 2 parts -
We are undertaking the loading and unloading
a) If the Hamali charges are paid to our labour - Then no ST
b) If the Hamali charges are paid to a Labour agency hired by us, the same would be payable under Reverse Charge by us (Supply of Man power)
Assuming GTA is providing the Loading and Unloading - Reverse charge to be paid
a) If abatement is available - Input Credit can't be claimed
b) If abatement is not available - 75% of ST can be claimed as Input Credit, once paid.
We are undertaking the loading and unloading
a) If the Hamali charges are paid to our labour - Then no ST
b) If the Hamali charges are paid to a Labour agency hired by us, the same would be payable under Reverse Charge by us (Supply of Man power)
Assuming GTA is providing the Loading and Unloading - Reverse charge to be paid
a) If abatement is available - Input Credit can't be claimed
b) If abatement is not available - 75% of ST can be claimed as Input Credit, once paid.
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