s.tax charged on freight in ecisable invoice

[Asked by Guest]

dear experts,

i have query regarding s.tax on freight in (GTA) , can we charge s.tax on freight to party in excisable invoice ?

suppose if we charge freight separately in excisable invoice and s.tax can be recovered from party ?

regrads,

Manan Pandya

AI Summary

Service tax charging on freight: consignor paying under reverse charge cannot pass CENVAT credit to consignee.
Service tax on freight may be charged only by the service provider; a consignor who pays service tax under reverse charge is not an output service provider and cannot pass CENVAT credit through an excisable invoice. GTA services used to transport excisable goods constitute an input service for the consignee, and only the consignee (if liable or if it pays the tax) can legitimately take CENVAT credit. Attempting to recover service tax from the consignee via an excise invoice when the consignor discharged tax under reverse charge risks denial of credit and audit scrutiny.