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

[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 

AI Summary

Negative list exclusion: seller-charged freight not subject to service tax if seller is not a goods transport agency
Services by way of transportation of goods by road are excluded from taxable services under the statutory negative list except when provided by a goods transport agency or courier agency; consequently, where a seller using its own vehicle separately charges freight and does not qualify as a goods transport agency or courier agency, that freight falls within the negative list and is not subject to service tax, subject to the facts and circumstances of each case.