Service tax liability in case of freight cartage inward

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Satish (Querist)

17 September 2014 Please confirm me who is liable to pay service tax in case of freight or cartage in ward.Suppose
1. If I am paying Rs.1000 as freight inward then am i liable to pay service tax on Rs.250 @12.36% (75% abatement).
2. If I am paying Rs.850 as cartage inward then am i liable to pay service tax.
3. The condition of more than Rs.750 (Freight) is applicable on Cartage inward. As per above question no.2

IS SERVICE TAX LIABLE ON FREIGHT INWARD AND CARTAGE INWARD.PLEASE DO THE NEEDFUL

Annu Agarwal

Annu Agarwal (Expert)

18 September 2014 As per my view There is no difference between freight inward and cartage inward as both are incurred for transportation of goods.Service tax is payable on same provided the same is charged by goods transport agency.
1.If you pay 1000 as freight pay service tax on 250.This is correct.
2.If you pay cartage inward of Rs 850 pay service tax on 213.
The condition of more than 750 is also applicable on cartage inward.

Satish

Satish (Querist)

12 January 2015 If a transporter charged service tax on bilty . Then who is liable to pay the service tax. Me or Transporter

Annu Agarwal

Annu Agarwal (Expert)

20 January 2015 Even If the gta has charged service tax but you fall in the specified person category you need to pay service tax under reverse charge

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