liabilty of service tax on freight paid

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kindly suggest me that whether a partnership firm is liable to have sevice tax number for paying his service tax on freight charged by good transport agency.
Replies (5)

Yes. As partnershipfirm also covered by GTA .
YES
If your transport value is above 700 per invoice & he doesn't have service tax no then yes u have to do
As per rule 2(1)(d)(v) of Service Tax Rules, Consignor or consignee who is paying freight will be liable to pay service tax, if consignor or consignee is any one of the following –

* any factory registered under or governed by the Factories Act, 1948 (63 of 1948)

*any company established by or under the Companies Act, 1956 (1 of 1956)

*any corporation established by or under any law

*any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India

*any co-operative society established by or under any law

*any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder

*  any body corporate established, or a partnership firm registered, by or under any law

so u need to get registered and pay the service tax.
we are a manufacturing industries of HDPE/PP woven sacks.i want to know that can i adjust service tax on inwards or outwards freight against cenvat credit.


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