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S.Tax on Own Vehicle

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..... Dear All, Greetings of the day. How to treat S.tax calculation A) if a company use a own vehicle for good transport from factory to customer godown. In some cases customer will pay the transport amount or company (Manufacture) will bear transport amount. B) If company use vehicle for other purpose (i.e transport of raw material from supplier to factory) any liability is there for pay S.T .....

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..... ax? Kindly give guidance for above points. Regards M.RamKumar - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per Section 65 B (44) of finance Act, 1994, 'service' means any activity carried out by a person for another for consideration. If you use your own vehicle for fetching the raw materials from the supplier or to deliver finished goods to your customer th .....

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..... en there is no question of providing service by one person to another for consideration. But if you collect freight from your customer then you are providing service to your customer and hence you are liable to pay service tax on such consideration received by you. As far as aw material is concerned since the same belong to you and transporting the same in your vehicle to your factory cannot be .....

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..... termed as an activity carried out by a person to another for consideration. Hence for this activity you need not pay service tax. This is my opinion. - Reply By PAWAN KUMAR - The Reply = Dear Sir, As per my view, no consideration involve in the instant case, hence not liable for service tax. - Reply By YAGAY AND SUN - The Reply = We are in agreement with the reply submitted by Rajagopalan S .....

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..... ir. - Reply By ashish chaudhary - The Reply = Transportation of Goods by road is covered by Negative List except when provided by GTA or courier agency. As the company has not been acting as GTA/courier agency, no ST applicable on transportation charges recovered from customer. - S.Tax on Own Vehicle - Query Started By: - Mathurthi RamKumar Dated:- 1-5-2015 Service Tax - Got 4 Replies - Servi .....

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..... ce Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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