service tax on transporation and loading and unloading charges

[Girish Nair]

we are a international freight forwarder and a customs house agent, we providing a service to central government department

my doubt is

we are providing service like customs clearance, transportation service &loading and unloading charges and in a single invoice the maximum charges of transporation is RS.10000 and labour charges will be maximum rs.4500 currently we are charging a service tax on the service charges around ₹ 3500/- we are charging the service [email protected]% on service charge and not charging on other heads and all the invoices will have 3 items only and maximum 4-5 invoices per month.. is it other two heads like loading and unloading charges and transportation charges also come under the service taxable? if yes what is percentage of the service tax? if our billing service tax amount to this department is less than 10 lakh per year, is it applicable of service tax?

if service tax is not applicable for these heads please confirm the notification details

AI Summary

Service Tax Applies to Transport & Labor Charges at 12.36% on 25% of Freight Value per Notification No. 26/2012-ST An international freight forwarder and customs house agent inquired about the applicability of service tax on transportation, loading, and unloading charges. They currently charge a 12.36% service tax on service charges but not on transportation or labor charges. The response clarified that service tax applies to transportation and labor supply, with a 12.36% rate on 25% of freight value for goods transported by road, as per Notification No. 26/2012-ST. Loading and unloading charges fall under 'Business Auxiliary Services,' also taxed at 12.36%. The exemption applies if the annual billing is less than 10 lakh.