MOT Charge

[Guest]

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

[Suryanarayana Sathineni]

Dear Friend,

Recently ( 13.04.2016) various Notifications and a circular No. 192/2/2016-ST were issued giving a detailed procedure in form of Q&A by CBE&C on the services provided by Government to Business entities. You may pl. refer/ go through the same for better clarity.

Further, MOT charges are now exempted from Service Tax under one of the notifications issued on 13.04.2016.

Best Regards

Suryanarayana

[Guest]

Thank You Sir

[Ganeshan Kalyani]

Sir MOT means Merchant Overtime fees, the fees which is paid to Central Excise Officer for working beyond their duty hours at the factory of the exporter during exports. The payment can be made in GAR challenge. Thanks.

AI Summary

MOT charges exemption: merchant overtime payments to excise officers are not subject to service tax after notification. The document explains that MOT charges are merchant overtime fees paid to Central Excise officers for work beyond duty hours at exporter premises and that administrative instruments issued concurrently provided Q&A guidance and exempted MOT charges from service tax. It notes that payments may be effected via GAR challan and that the exemptions require reclassification of such charges under the procedural guidance set out in the notifications and circular.