Service Tax Liability transporting manufactured goods using own truck

[TAPAS MAITI]

ABC Pvt Ltd is a manufacturer of excisable goods, deliver its manufactured goods using own truck to the buyers premises. Is there any service tax liability to ABC Pvt Ltd?

AI Summary

Service Tax Liability on Goods Transport: Own Trucks vs. Ownership Transfer Explained by Court Judgment ABC Pvt Ltd, a manufacturer of excisable goods, inquired about service tax liability when using its own trucks for delivery. Anish Goyal referenced a Madras High Court judgment, while Akash Deep explained that service tax liability depends on the transfer of ownership. If the goods are transported before ownership transfers, no service tax is due as the manufacturer is transporting its own goods. However, if ownership has transferred, service tax applies unless the buyer or the freight payer falls under specific rules, in which case they would be liable for the tax.