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Service tax liability for transportation of the goods

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Querist : Anonymous

Querist : Anonymous (Querist)

21 March 2015 In a audit-able proprietorship Trading unit with excise registration we send goods through private carriers (Champion/Auto) and some times through Logistics companies.
Logistics companies charges Service Tax where as the private carries doesn't.
My query is :
1.Who is liable to collect the service Tax and deposit to the department ?
2.Is there any limit for freight on which service Tax has to be levied ?
3.Do we require to get the service Tax registration No. ?
4. Being a Audit-able Excise registered Trading Proprietorship Unit, what are our other Liability in respect of Service Tax.

S SRINIVASAN

S SRINIVASAN (Expert)

21 March 2015 GTA ST is applicable on Reverse Charge Basis to certain category of service receivers which includes a Central Excise Assessee. In the instant case in respect of the freight paid on private carriers for invoice value above 1500 you need to pay ST on 25% on taxable value (until enactment of Finance bill 2015)
For this purpose you need ST Registration and to pay quarterly ST and file half yearly ST 3 before 25-10 & 25-04.

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