SERVICE TAX ON LOADING & UNLOADING CHARGES

[sandeep agarwal]

Respected Sir,

pl. give me advise for service tax liability on unloading charges

Pl. find that we are purchaser of goods & received material by truck & truck was unload at customer go down & we had paid unloading charges we are liable for service tax or not

SANDEEP AGARWAL

9413878811

[Ganeshan Kalyani]

Sir Sandeep Agarwal ji,

Unloading service is not enumerated in the Notification No. 30/2012, as amended. Therefore recipient of service is not liable to pay service tax under reverse charge. Thanks.

[KASTURI SETHI]

Sh.Sandeep Ji,

Unloading charges are in relation to GTA services. Hence taxable. Go to the definition of GTA under erstwhile Section 65 (105) (zzp) of the Finance Act read with Board's Circular No.104/07/2008/ST dated 06.8.2008.This circular is still valid.

[CSSANJAY MALHOTRA]

Dear Sandeep,

Can u please specify the material which is offloaded from truck, as some of the products qualify for Exemption as per Notification No. 25/2012-ST.

[Ganeshan Kalyani]

Sir Sandeep ji, whether unloading charges was paid separately or as a part of transport charges. Pls. Clarify. Thanks.

[YAGAY andSUN]

Except exempted goods, service tax is payable on loading & loading whether paid separately or paid as freight cost.

[sandeep agarwal]

Dear Sir,

Pl. find we have in trading business firm in yarn ( purchase of yarn full truck) unloading expenses paid by us & book in our books as indirect expenses whether service tax is liable or not there is very confusion & how to book in books this exp.

sandeep agarwal

9413878811

[KASTURI SETHI]

Service Tax is payable as explained earlier. Regarding how to book it is a simple matter. Sh.Sanjay Malhotra, CS Sir and Sh.Ganeshan Kalyani, Sir and M/s.Yagay and Sun, Sirs all are all-rounders. They can throw lights on the subject.

[Guest]

Dear Sir,

I received a jcb hiring bill.
In the bill fixed amount & diesel cost are separately mentioned.

I am confused service tax calculating only hire rent or rent + diesel.

Please suggest.

Thanks & Regards,

Sanjay Vasava

[sandeep agarwal]

Dear Sir,

Kind Att.: Mr. Sanjay Vasava

Sir. only the service tax paid on services (service tax calculating only hire rent or rent )

sandeep agarwal

[Ganeshan Kalyani]

Sri Sanjay Vasava Ji, your query is answered in another issue id.

Sri Sandeep Ji, if unloading charges bill is separately given by the service provider then it shall be devoted to Loading / Unloading expenses or it is debited to the cost of item purchased itself. As asked earlier if the unloading charges are raised by service provider along with freight charges then the same shall be debited to freight account or it is debited to the cost of item purchased itself. Thanks.

[CSSANJAY MALHOTRA]

Endorse the views of Sh Ganeshan Ji as explained in second part. Since unloading activity is connected with freight and hence to be booked as expense under freight head.

AI Summary

Debate on Service Tax for Unloading Charges: Reverse Charge Exclusion Noted, GTA Taxability Cited Under Section 65 (105) (zzp). A discussion on a forum addresses the issue of service tax liability on unloading charges paid by a purchaser of goods. Various participants provide insights, with one noting that unloading services are not listed under Notification No. 30/2012, implying no reverse charge liability. Another participant argues that unloading charges are taxable under GTA services, referring to Section 65 (105) (zzp) of the Finance Act and a relevant circular. The discussion also touches on exemptions for certain goods and how to account for these charges in financial records, suggesting they be recorded under freight expenses if combined with transport charges.