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,
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Scrutiny and reopening of past returns
- Pass word to open justification report for Q1 for FY 2026-27
- Under construction property in ITR
- PPF interest-As Exempt Income disclosure
- Section 194JA & JB Income which ITR Form to use
- Booth for sales promotion
- Upload Level ValidationITR3Category of Defect B/D
- Building tax payment deduction in rental Income
- New Garden in Place of Old Garden
- Indian IT Portal issue in computing tax as per UK-India DTAA
- F & O PROFIT REPORTING FOR AY 2026-27
- Capital Gains on sale of residential flat
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Taxation in the hands of Landowner under JDA
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
