Goods transport agency service

733 views 2 replies

dear learned friends

Please clarify my doubt

A Private limited company receives Goods transport agency service, the Lorry freight per trip is less than 750/- how ever the goods transport agency raises an invoice for 5000/-, ( more than Rs 1500/-) The invoice  has 10 consignment notes each less than Rs.750/-, now my question is should the company pay service tax on the invoice as it is more than Rs.1500/- , Is there any difference in service tax liability between Lorry frieght for Inward transport of goods and outward transport of goods.

 

thank u

karthi

Replies (2)

First you clerify that in the invoice trasporter shows the nubers of trips or not if he shows no of trips than you are not liable to pay service tax

Whoever pays the freight is liable to pay service tax. So its irrelevant whether it is inward freight or outward freight.

Since the total amount of bills exceed Rs 1500, hence service tax has to be paid.

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