service tax on freight charges when service provider is not goods transport agency, Service Tax

[divyesh gondaliya]

when goods are sold by seller and their are dispatched to buyer at his premises in vehicle owned by the seller and the seller separately charges freight from buyer and also separately disclosed in his invoice  then service tax is payable by seller/buyer

 thanks 

Posts / Replies

[Sandeep Soni]

In our view, As per Negative services mentioned under Section 66D clause (p) of Finance Act, 1994 is as under.

(p) services by way of transportation of goods-

   (i) by road except the services of -

       (A) a goods transportation agency

       (B) a courier agency

So according to our view it will be under negative list & service tax will not be payable.

This is subject to fact & circumstances of each. This is only our view. We are not bound by this.