Service tax on transport charges

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chillakuru chaitanya (Querist)
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28 August 2013 Transport charges for moving the containers from one place to another place are charged the bill with out service tax.Whether service tax to be deducted on transport charges under reverse charge mechanishm.The person who received the services is dealing cargo handling.

Ganeshbabu K

Ganeshbabu K (Expert)
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28 August 2013 Revercharge mechanism applicable in case of GTA Service

It is GTA service provided , transport is done with consignemnet note,,other wise Service tax not applicable as it is included in negative list

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