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TMI BlogLiability of services on composite or bifurcated basisX X X X Extracts X X X X X X X X Extracts X X X X ..... Liability of services on composite or bifurcated basis X X X X Extracts X X X X X X X X Extracts X X X X ..... sis of procurement of any material is FOR basis.Whether there is any liability of service tax involved wrt transportation element involded in the rate to the seller or the buyer if a)the rate is divid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in cost of material & transportation charges b)there is single composite rate for the supply of material. Reply By Surender Gupta: The Reply: The person who pays to the transporter is liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y service tax in the capacity of consingor / consgnee. Your treatment in books of account or manner of presentation in the bill are irrelevant factors to decide the service tax liability. Reply By SAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JEEV GUPTA: The Reply: Service tax on transportation is payable by a person paying freight. If material is supplied on FOR basis, the buyer has no liablity to pay service tax. However, as the seller i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s paying freight and supplying to seller whether by including the cost of transportation in cost of material or not, he is responsible to pay service tax. Reply By Madhukar N Hiregange: The Reply: If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is for delivery at buyers place then only the seller would be liable. If composite also only seller would beliable . In both cases if seller is an individual then the liability would shift back to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GTA. X X X X Extracts X X X X X X X X Extracts X X X X
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