Unloading and haulting exp.

[S.C. WADHWA]

Dear Experts,

We are paying service tax on GTA services on GR basis. But transporter charging us in invoice freight as per gr plus unloading exp and some times haulting charges also. Now my query is whether we should pay service tax on unloading and haulting charges also. Please give your expert opinion.

Regards,

WADHWA

[YAGAY andSUN]

Dear S.C.Wadhwa,

These charges need to be included in taxable amount for calculating the service tax liability.

Regards

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

Taxable value of GTA services includes ancillary charges; unloading and halting expenses must be included for service tax calculation. Ancillary charges linked to provision of Goods Transport Agency services, including unloading and halting expenses charged in the transport invoice, must be included in the taxable amount for calculating service tax liability.