Laibility of service tax if freight included in invoice

Queries 1090 views 2 replies

Sir,

One supplier has supplied chemical in their own tanker to our factory in the year 2011-12. The have not issue any consignment. The supplier charged Freight in excise gate pass after cst. Consignor has not indicate us that who is responsible for service tax.

We are registerd as GTA (service receiver). Please let us know who is responsible for service tax. Please reply.

Replies (2)
Hi Suresh, GTA means Goods Transport Agency... Thus, there shall be an agency involved for transportation of goods. Therefore, if the goods are transported by the Company on its own vehicle would not amount to a GTA service. Hence, there would not be any service tax liability on you.

Yes. since there is no consignment issued and company cannot issue consignment note as like GTA there would not be any problem


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