RAJKUMAR (9999) (69 Points)
03 June 2016Dear Friend, i am in shipping industry. I have income as railway transportation income and loading unloading by crane or forklift income. Whether i can combine loading unloading income with railway freight and avail 60% abatement in total. Please guide me.
James Board
(Manager)
(23 Points)
Replied 04 June 2016
Please explain what exactly you want?
Bulk SMS Service
CA Sujeet Kumar
(Self-Practice)
(738 Points)
Replied 04 June 2016
Actually Other services which is provided with original services is considered only original services if element of such other services are naturally combined with original services. Other wise other services is considered as a specific services
RAJKUMAR
(9999)
(69 Points)
Replied 07 June 2016
Hi, i am not clear in your reply.
For GTA, we can combine and considered as only one GTA service as per ST- notification but for railway I am not able to find any nottification or case laws to take it together.
My query is " I have income as 'railwtransportation income' ( first I am taking railway service from indian railway and in soome margin billing to service receiver) and 'loading unloading by crane or forklift income' ( forklift is own as well as hired) . Whether i can combine loading unloading income with railway freight and avail 60% abatement in total ?
Chirag Parmar
(Service)
(65 Points)
Replied 07 June 2016
It would be depended upon how you raise the invoice as a service provider. If you are raising invoice seperately for railway transportation as well as loading , unloading i.e. cargo handling then both would be treated as different services as reference to main service doesn't include service provided for such main services. Further, in such case, concept of bundled service would also not apply. it may be noted that cargo handling service is liable at full rate of service tax i.e. 15%.
However, If you are raising the invoice only for Railway transportation service then, abatement would be applicable considering it as a bundled service. If it is naturally bundled then essential character is required to be considered and if it not naturally bundled then service would be chargeable at the rate at which it is having highest liability of service tax.
karan jit singh
(Consultant)
(1299 Points)
Replied 11 June 2016
| Originally posted by : Santosh Mahato | ||
 |
Dear Friend, i am in shipping industry. I have income as railway transportation income and loading unloading by crane or forklift income. Whether i can combine loading unloading income with railway freight and avail 60% abatement in total. Please guide me. |  |
According to my view, please note its just a personal view , the whole amount would be eligible for 30% abatement. But , we don't have any department view in relation to that. Thus it is advisable to you to raise seperate invoice and claim 30% abatement only on railway transportation charges charged from your client.
Regards
Karanjit Singh | +91-7503588224
so much..
CAclubindia
