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Service tax on gta

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(Querist)
12 July 2012 I have received invoices for tempo charges issued by the vendor.The vendor has not charges service tax on the Invoice nor has he menyioned his service tax registration number on the invoice.He has not issued a consignee note as well.Please advise if i am liable to pay service tax on GTA and am i eligible to avail credit. As fas as i know, i am not liable.

Please advise/ clarify.
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RENGARAJ R.K

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RENGARAJ R.K (Expert)
13 July 2012 Under reverse charge mechanism, such sole proprietor and other than specified persons need not pay any service tax for GTA services. Only the service recipient is 100%liable to pay the service tax. Hence you have to pay the entire service tax for the freight charges, however after availing 75% abatement on such value. Take freight value only above Rs.750/- for calculation.

For availing cenvat, kindly refer cenvat rules.
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