Service tax on rail freight

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 December 2016 Is there any reverse charge or tax on service tax on received from transporter throw rail.
an transporter charge rs 100000 from me 40000 for freight throw road and 60000 for railway now how must service tax i need to deposed throw there are many transactions in a months. No service tax is charged by transporter. thank u

CA Suresh Jain

CA Suresh Jain (Expert)

11 December 2016 RCM is not applicable on transportation of Good by Rail. it is applicable in following cases :
Service provided or agreed to be provided  by a goods transport agency in respect of  transportation  of goods by road, where the person liable to pay freight   is,-
(a)  any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b)  any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c)  any co-operative society established by or under any law;
(d)  any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e)  any body corporate established, by or under any law; or
(f)  any partnership firm whether registered or not under any law including association of persons;

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