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

AI Summary

Service tax on loading and unloading: taxable when supplied as transport/GTA service or billed separately unless exempted.
Service tax applies to unloading charges when those charges are part of or supplied as transport/GTA services and are not covered by an exemption notification; separately invoiced unloading or freight components that do not qualify for exemption are taxable and should be booked to freight or cost-of-goods accounts. Reverse charge is not automatically triggered for recipients merely because they pay unloading charges; reverse charge depends on whether the service is specified under applicable notifications.