Freitht

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