GTA freigh + loading unloading very interesting qus.

Dear Piyush, Loading and Unloading is integral part of the Transportation job. Service Tax should be charged on the whole amount @ 12.36%, subject to abetment of 75%, if available. The tax is payable by the consigner or consignee in specified situations. If your client does not charge Service Tax on Loading and Unloading Charges, the department will collect service tax on this portion under the catagory of "Cargo Handling Service" @ 12.36%. This tax will be paid by the Service Provider. As desecting or using different nomencalture does not alter the substance of the service, whole amount is exligible to tax under GTA - in my humble opinion.

I have some queary regarding cenvat credit of service tax.

 17000, if both are combine in one bill ,if there is sepret bill raised for freight than service receiver has to pay s.t. and not service provider. and if sepret bill for freight raised than no s.t. on 12000 s.t. on only 5000.

When loading & unloading charges are distinctly charged in the bill, they do not form part of the transportation cost. To form part & parcel of transportation cost, the transportation charges should not be segregated in two parts as illustrated by piyush in his thread. The example given by piyush clearly indicates 2 services being provided viz. Transportation service & Cargo handling service. Hence, the service tax will be payable for two different services - 10.30% on (25% of 12000) & 10.30% on 5000/- (under cargo handling service)

Dear Sir, We are paying Loading & Unloading charges daily by cash to outsider worker,  Is service tax applicable on it ? Please confirm me /

Originally posted by : Praveen
	Dear Sir, We are paying Loading & Unloading charges daily by cash to outsider worker,  Is service tax applicable on it ? Please confirm me /

paid to outside worker does not consist the definition of GTA, 

however depending of the person who provides the workers and collects payment may invite ST as manpower recruitment services, 

while doing such trade practice, please maintain caution, as the same can be booked as "default" undeer ESI and PF rules, and these workers may be clubbed with your payroll.