Unloading and haulting charges

[S.C. WADHWA]

Dear Experts,

We are paying service tax on GTA service on GR basis. But transporter in his invoice also charging unloading exp and some times haulting charges. Please confirm whether we should also have to pay service tax on unloading and haulting exp.

Please give your expert opinion.

Regards,

WADHWA

[Ganeshan Kalyani]

Recently CBEC has clarified that the services ancillary to the transport service is also taxable by considering as GTA service. in view of the same you may have to pay service tax on unloading expense also.

AI Summary

Ancillary transport services taxable as GTA, so unloading and halting charges must be subject to service tax.
Ancillary activities such as unloading and halting charged by a transporter are taxable within the scope of Goods Transport Agency Service and therefore attract service tax when billed as part of the transport service invoice.