Service Tax return filling

[JOHN SHANNEL]

Dear All,

We are an FMCG company. We pay service tax on the carriage inwards/outwardscharges since the transporter does not claim service tax in his bill. The Service Tax is paid directly to the department since the transporter does not claim from us.

Please clarify should we file a halfyearly return. Even we dont have service tax no.

Regards

John Shannel

AI Summary

Reverse charge: recipient liable for goods transport service tax, taxable on reduced value after abatement; registration and returns required
Under the Reverse Charge Mechanism for Goods Transport Agency services, the recipient is liable to pay service tax on the taxable portion of carriage charges after applying the prescribed abatement; the statutory rate applies to that reduced taxable value. Registration as a service provider is required when the recipient pays the tax, and statutory returns must be filed on a half yearly basis, with online filing contingent on the quantum of liability.