GOODS TRANSPORT AGENTCY

[RAVI SONI]

M/S XYZ a partnership firm is registered with Service Tax dept under the category of Transportation of Goods by Road as a service receiver. M/S XYZ is a authorised agent of TATA pipes and it is engaged in supplying of such goods to its customers. In the present case since M/S XYZ is registered with Service Tax dept therefore the firm is liable to pay service tax to the dept as a service receiver.

 In this regard I want to know that whether the service amount can be collected from its customers who receives the goods from M/S XYZ.

[SHIVKUMAR SHARMA]

Dear Mr.Ravi

There is no restriction for collection of Service amount from Customer.

Regards

SHIVKUMAR SHARMA

AI Summary

Service tax liability: registered goods-transport agent may collect service amount from customers for transportation services.
A partnership firm registered for Transportation of Goods by Road and acting as an authorised agent is subject to service tax liability as a service receiver, and there is no restriction on collection of the service amount from its customers.