TaxTMI 
TaxTMI 
Sir.Good were moved for job work under Delivery challan "clearly mentioning a statement - For only Job Work" the vehicle was intercepted the officers found no taxable value and tax in the the DC. and invoked section 129 is imposing penalty under the section correct? can we defend the same?
Delivery challan
16 Nov 2023 
8 Replies 
3760 Views Asked by
Taxable value on delivery challan: omission during job work transport may be procedural yet can attract penalty enforcement.
Omission of taxable value on a delivery challan for goods sent for job work is primarily a procedural compliance issue when no supply exists; taxable value and tax-rate particulars are required on the challan only where transportation constitutes a supply. Where the challan expressly states "for only Job Work" and the e-way bill discloses the value of goods, penalties invoked on interception are defendable on appeal by arguing absence of taxable value obligation and lack of revenue loss. (AI Summary)
Omission of taxable value on a delivery challan for goods sent for job work is primarily a procedural compliance issue when no supply exists; taxable value and tax-rate particulars are required on the challan only where transportation constitutes a supply. Where the challan expressly states "for only Job Work" and the e-way bill discloses the value of goods, penalties invoked on interception are defendable on appeal by arguing absence of taxable value obligation and lack of revenue loss. (AI Summary)