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Service Tax on Transportation(local cartage) by CHA

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Rakesh

Dy.Managaer-Accounts

28 Points Posted on 04 September 2010

Dear Members

I would like to know the following.

1. Service Tax on Transportation (local cartage) by CHA on behalf of his customer under the circumstances of mark up on the same. Period under consideration is from April 2003 to March 2009.

2. Does it a reimbursement? Service Tax is applicable or not? If it is applicable or not applicable please provide some case laws or notification regarding the same.

Please advice.

RS.

Replies (2)

Madhukar N Hiregange

Chartered Accountant

33545 Points Posted on 05 September 2010

Local transportation is liable only if one is a GTA and if one is a GTO [ woner/ operator] then under the catgeory of GTA there is no liability. The CHA is adding margin and provding comprehensive service however maybe covered as per the rules of interpretation of combined service - 65A.