Please advise on the following Issue
A Co. enters into a contract with a GTA for transport of material from factory to the customers premises. It is agreed between the consignor and the consignee that a detention charges will be applicable beyond free loading and unloading time.
At the end of the contract, GTA charges freight cost and the detention charges in the same bill.
QUERY
Whether service tax is to be paid on the portion of detention charges claimed by the GTA?
Can GTA be asked to submit a separate bill for detention charges?
CAclubindia
