Service Tax on Transport bills which they are not claiming

[Anil Kumar]

I have a clarification on Transportation bills, we are manufacturing of effluent treating plants, we receive lot of chemicals in tankers, some of the registered transporter billing us with out service tax in their bills, though they are registered with service tax, In this kind of case, do we need to pay the transport amount only as he billed it, or do we have to pay the service tax on his behalf?, please help in this and clarify.

thanks

Aneel

AI Summary

Reverse charge on goods transport services: recipient must pay service tax; input credit possible for inward transport.
Service tax on road transportation by a goods transport agency is payable under the reverse charge when the person liable to pay freight is a factory, society, co-operative society, dealer of excisable goods, body corporate, or partnership firm; in those cases the recipient must pay the service tax and may claim input credit where the service relates to inward transportation of raw materials or capital goods.