one of my client is manufacturer he charges freight for delivery of good to buyer through
1) his own vehicles is it liable for servie tax. if taxable on what amount.
2) he used 3rd party services
eg he collects Rs.50,000/- from customer he spend Rs.30000/- (own / paid to 3rd party)
Where one uses own vehicles and they are not GTAs. They only transport their own goods. If not GTA then excluded under the negative list sl no 16 - transportation of goods as only GTA and couriers are liable.
Therefore they maybe liableif they use other GTAs for transportation of goods for the customer. However if they use a lorry owner or a goods tranport operator they would again not be liable.
Can a courier company take the cenvet credit of service tax he paid to railways on parcel freight (On deffered amount 30% of freight). Please help.
Thanks
Rajiv Gupta
Saini Pati Shah & Co LLP, Chartered Accountants
Mumbai
CA Foundation
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Anupam Parashar & Co.
Ghaziabad
CA Final
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CCI
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