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
Service tax applies to unloading and hauling charges per Clause 109 amendment to Section 67 of the Finance Act 1994. A user inquired about the applicability of service tax on unloading and hauling charges included in invoices from transporters. An expert responded, referencing Clause 109 of the Finance Bill, which amends Section 67 of the Finance Act 1994. The amendment clarifies that 'consideration' includes any amount payable for taxable services, including reimbursable expenses. The expert advised that service tax should be paid on unloading and hauling charges as they are part of the consideration for the service provided by the Goods Transport Agency (GTA). (AI Summary)
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