Dear all
i have a doubt regarding service tax liability on unloading and loading charges paid to coolie or daily labors.
actualy a dealer got material from Manuf. in purchase invoice it is clearly mentioned that freight exp wil be born by consignor so Service Tax on GTA falls on Consignor.
but in that invoice it as mentioned that unloading charges will be borne by consignee.
when the lorry carrying above goods to consignee godown, consignee himself arrange coollies to unload the material from Truck.
Now deptt. is asking for pay service tax on above unloading charges paid to coolies.
i would like to add here that these coollies are from unorganised sector and not having receipts more than exempted limit.
deptt is saying that it is does not matter that who is receiver of unloading charges. it is not necessary that payment must be made to transporter.
is deptt stand correct.
shall we pay service tax on these loading and unloading charges to coollies
if suppose there is liability to pay service tax on unloading charges under GTA whether 75% abatment be claimed and upto Rs 750 be exempted.
CAclubindia
