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MOT Charge

Sobin Kumar

Dear sir

I am confused the A/C head in which i can put the MOT charges. Please help me out with this querry.

Thanking You

MOT Charges Exempt from Service Tax; Consult April 2016 CBE&C Circular for Guidance on Merchant Overtime Fees A user sought advice on categorizing MOT charges in accounting. A respondent advised consulting recent notifications and a circular from April 2016 by CBE&C, which clarified that MOT charges are exempt from Service Tax. Another participant explained that MOT stands for Merchant Overtime fees, paid to Central Excise Officers for overtime work during exports, and suggested using a GAR challenge for payment. (AI Summary)
Customs - Exim - SEZ
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