One of my client is CHA registered with service tax and frequently uses services of transporter. Freight is paid by CHA and thereafter recovered from the customer. Query is :
1. Whether CHA is liable to pay service tax with 75% abatement ?
2. Whether CHA has to get new registration or addition of GTA service in old registration will be sufficient ?
3.In above case whether CHA has to file two ST-3, one as service provider CHA and another for service receiver as GTA ?
1. Yes he can avail the abatement of 75%
2. No need for new registration. He just has to add the new service in his old registration no.
3. There is no need to file 2 separate returns. A single return can be filed for all the types of service.
Another thing is that, how these amount will show in ST-3, whether seperetely or consolidated.
Thank You so much Chintan and Uday but i am not clear about how will we show it in ST- 3
Hi, Rahul,
Details in each of the column in Service tax the form ST-3 has to be furnished separately for each of the taxable service rendered by the assessee as per press release by Directorate of Publicity and Public Relations, Customs & Central Excise, New Delhi, October, 2003 , in practically i saw assessee deposit seperate ST-3 also sometimes ago, better to verify with department, but this is sure it is not consolidated
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