service tax by recepient on goods transport by road, Service Tax

[satbir singh wahi]

as per noti. 30/2012, what is the current  position of the receipient of transport services. previously on 25% of invoice value service tax paid.

Posts / Replies

[Lok B. Chand]

Same, no change

[Meenu Garg]

Its still the same .i.e. service tax  is payable on 25% of the amount charged.

[Harishanker Patel]

Abatment of 75% is yet available now  on condition that no cenvat credit on input & capital goods has been taken by GTA otherwise person paying freight have to pay service tax on 100% bill value.

[vasudevan unnikrishnan]

pl. see sl.no. 7 of notification no. 26/2012, abatement of 25% still continues.

pl. note Notification is on sharing of the tax payable ,in cases where the receiver is body corporates and providers are not.

v unnikrishnan,

email :[email protected]