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Service tax on Goods Transport

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(Querist)
19 December 2007 One entity has paid to goods transporter (who is independent truck owner) Rs. 9000 as transportation charges. This transporter has not issued any consignment note etc. but accepted the payment by only signing the voucher of said entity. Now, the entity is the factory under factories Act, then will the factory be liable to pay service tax on this Transportation charges? One thing should be remembered here that transporter has not issued any consignment note. If the entity is not liable to service tax then who will be liable to pay and why?
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Ramasubbu K

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Ramasubbu K (Expert)
20 December 2007 As for as the transport agency is concerned the person who availed the services has to pay the service tax if that person is a factory under the factories Act vide notification No.35/2004 dated 3/12/2004. So in your case the entity is liable to pay service tax on RS.9000/- paid to transporter. However, you can take credit of the same as per Cenvat credit Rules and may be utilised for your future excise or service tax liability.
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