glidor@gmail.com
21068 Points
Joined January 2010
| Originally posted by : Kr shijo |
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Sir i am working in manufacturing company .our finished goods delivered in transportation raw material also received by transportation via and monthly based we hiring labour how to calculated |
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GTA or goods transport service by road,
service tax on transport is payable by the person who is actualy paying the money to transporter, it does not differ that freight is used for inward or outward transportation of goods,
by virtue of abatement notification 26/2012 ST , service tax abatement is available 70% from 01.04.2015 ( earlier it was 75%) and only 30% of freight is to be calculated for service tax purpose,
under manpower recruitment (labour) 100% liability is shifted to the service receipent, (prior to 01/04/2015 it was 75% for receipent and 25% for provider)