Service tax on delivery charges

This query is : Resolved

gautam (Querist)
Follow

23 September 2013 its a partnerships firm trading business charges carriage for delivery of goods . the amount of delivery charges during the year is rs 55000/- approx the delivery charges are paid in return to coolie or to transporter is service tax applicable on delivery this carriage amount

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

24 September 2013 Recipient will pay the service tax on delivery charges under reverse charge system.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
Follow

25 September 2013 Service tax is only applicable when services are provided by a goods transport agency. Please refer Clause p of Section 66D.As such Services provided by coolies are not taxable.
Also note a goods transport agency means any person who who provides service in relation to transport of goods by road and issues consignment note by whatever name called.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
Follow

04 October 2013 First you see the terms of booking if it is door delivery and you have already charged for it and also collected service Tax then no additional ST but if you have not charged any ST then you have to charge. Now, it depends if you want to apply the Reverse ST or on regular basis for adjustment then the matter is to be decided by the management.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now