Service Tax on Freight

In this case the the transporter cannot be classified as subcontractor and tax will be deducted at 2%

Dear Sir,

I want to know is TDS deducted after or before deduction of service tax on freight

tds will be on gross amount

I HAVE TWO QUARIES

PL SGUIDE

 1) ABOUT TRASPORTERS

AS PER NOTIFICATION DT 26.06.08 THE OWNER OF THE TRUCK WHO PROVIDES TRUCKS TO GTA DOEST NOT HAVE TO CHARGE SERVICE TAX ? TRUE OR NOT

 IF PROVIDES SERVICE TO ANY OTHER PERSON OTHER THAN ANY SPECIFIED PERSON I.E. LTD. CO. PVT. LTD. FIRM. THEN SHOULD HE CHARGE 3.09% IS HE CORRECT?

 ABOUT GTA SHOULD THEY CHARGES SERVICE TAX ON THIS HIRED TRUCK FOR PROVIDING TO PERSON OTHER THEN SPECIFIED PERSON?

 PL CLARIFY

 2) ABOUT CARGO HANDLER

 WHO IS HIRING TRUCK FOR HIS CUSTOMER AND CHARGING HIS CUSTOMER FOR THIS FREIGHT , SHOULD HE CHARGE SERVICE 12.36% OR NOTHING OR ONLY ON SERVICES PROVIDED FOR LOADING UNLOADING PACKING UNPACKING ETC.?

 SUPPOSE HE TAKING THE SERVICES OF A COURIER CO AND THEY ARE CHARGING CARGO HANDLER 12.36% AS FREIGHT , SHOULD HE CHARGE SERVICE TAX ON THIS FREIGHT OR SIMPLY PASS ON THIS FREIGHT IN HIS INVOICE WITHOUT CHARGING ANY THING?

 IN CASE HE USES THE SERVICE AIR FREIGHT AND AIR FREIGHT CO AND CO DOES NOT CHARGE CARGO HANDLER FOR THIS AIR FREIGHT , SHOULD THIS CARGO HANDLER CHARGE 12.36 OR CHARGE NOTHING ?

 PL GUIDE

NARINDER KUMAR HANDA