Service Tax on transportaion

GTA - Goods transport Agency, ( truck hire) is the only head where the receipent is liable to pay the sercie tax, so u have to pay service tax on 10000/- with abatement of 75%

for balance they have to issue bills with or without service tax subject to their threshold limit. 

Originally posted by : U S Sharma
	GTA - Goods transport Agency, ( truck hire) is the only head where the receipent is liable to pay the sercie tax, so u have to pay service tax on 10000/- with abatement of 75% for balance they have to issue bills with or without service tax subject to their threshold limit.

But we r not tansporter we r CHA

In our business If we not porvide bill then all services r taxable

We need notification to provide proov this

Need notification regarding CHA

Under sec 65

(25) clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent;

(35) “customs house agent" means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act,1962 (52 of 1962);

• Transportation is not the part of CHA, and CHA is free to avail 10 Lacs exemption also, 
•  
• GTA service tax is payable in hands of receipent of services,
•  
• but CHA or C&F agent will charge the same in their invoice to the service receipent.