Tds on logistics bills

This query is : Resolved

Ravinder yadav (Querist)
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26 November 2013 Dear sir,
i have to know the rate of TDS on logistics bills (by road & by Air)which are charged service tax or not charged service tax.
and also have some Confusion on service tax reverse charge

tulsi kumar soni

tulsi kumar soni (Expert)
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26 November 2013 As per section 194C no TDS is to be deduct from Transporter if transporter provides its PAN. Transporter include individual, Firm, Companies.

In case of service tax, transporter is not liable to charge service tax under RCM, service tax recipient is liable to pay service tax on transporter's bill under RCM.

Ravinder yadav

Ravinder yadav (Querist)
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26 November 2013 But transporter charge service tax @12.36% and we also pay service tax under the service tax reverse machnisam of GTA.....

tulsi kumar soni

tulsi kumar soni (Expert)
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28 November 2013 Transporter will charge service tax only when you are a proprietorship firm in other case transport will not charge service tax. Transporter charge service tax @ 3.09% to total freight amount if transporter avail abatement 75% of freight amount. Transporter charge on balance 25% @ 12.36%.

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