Service tax on inward freight

This query is : Resolved

Rakesh Sharma (Querist)
Follow

25 December 2014 Dear Experts,
I want to know who is responsible to pay service tax on the below mentioned occasion :-
A) Importer
B) CHA
C) Transporter

Goods delivered at A's premises & B pay freight to C on our behalf. Then B raised a consolidated invoice to us with following particulars :-
i) Transporter Charges with Service Tax ii) Agency Charges
iii) Other misc. expenses

Should we also deposited Service tax on transporter charges paid to CHA as S.Tax has already been charged by CHA in invoice.

One more thing we want to know that should we deduct TDS on transport charges also as the single invoice has been issued and CHA & Transport have the valid PAN. Please advise.

Please advise.

CA Robin Betala

CA Robin Betala (Expert)
Follow

26 December 2014 As per my opinion for such future transaction you should ask CHA to charge service tax on his part of service and not on reimbursement of Exp. As reimbursement of exp are not liable to service tax. Any now pay service tax on GTA service. As service tax department will harass you for the payment of service tax on GTA even tough you have indirectly paid to CHA.

Deduct TDS on whole payment made to CHA including reimbursement of charges as per Clarification by Circular No. 715, dt. 8-8-1995:

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

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

REGIWISE CONSULTANTS PVT LTD

Arvind Sharma

Raj Jaggi

tpksathyan narayanan

R.Prashanth

Subscribe Now

Service tax on inward freight

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA