Goods transport service

[SNEHAL SHAH]

Sir,

Our one unit situated at haridwar & you know that now a days haridwar is exmpted in excise duty .

My question is that is it service tax also exempted or not . also please guide about if we will pay transporter expense above 10000 can we pay service tax or not ? if we will pay service tax on Input material can we cenvat credit on it .

Please guide .

Sachin shah

 

 

[Rama Krishana]

Once you are saying your are exempt from duty of excise in haridwar, where is the question of cenvat credit arouse.

On GTA service, you have to pay service tax, if otherwisse liable to pay, like any other part of the India.

AI Summary

Goods transport agency service remains taxable where liability exists, regardless of local excise exemption, affecting cenvat eligibility.
Excise exemption at a unit means cenvat credit questions do not arise for the exempted activity; entitlement to credit requires the activity not to be excise-exempt. Separately, Goods Transport Agency service is subject to service tax under the normal liability rules and must be paid if liability exists, regardless of the unit's local excise exemption, with cenvat eligibility determined by the exemption status.