TaxTMI 
TaxTMI 
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 Charge
20 Apr 2016 
3 Replies 
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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. (AI Summary)
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. (AI Summary)