Unloading and haulting exp

[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

AI Summary

Consideration includes reimbursable expenditure, so service tax applies to unloading and halting charges when billed by transporter.
The Finance Bill 2015 amends Section 67 of the Finance Act to state that consideration includes amounts payable for taxable services and reimbursable expenditure or costs charged by the service provider; the amendment is prospective on enactment. Accordingly, unloading and halting charges billed by a Goods Transport Agency constitute part of consideration and are chargeable to service tax when charged by the transporter, except as may be prescribed.