service tax by recepient on goods transport by road

[satbir singhwahi]

as per noti. 30/2012, what is the current  position of the receipient of transport services. previously on 25% of invoice value service tax paid.

AI Summary

Service Tax on Goods Transport: 25% Invoice Tax with 75% Abatement under Notification 30/2012 and 26/2012 A discussion forum addressed the issue of service tax on goods transport by road, specifically under notification 30/2012. Participants clarified that the recipient of transport services continues to pay service tax on 25% of the invoice value, with a 75% abatement available if no CENVAT credit on inputs and capital goods is claimed. It was noted that the abatement remains as per notification 26/2012, and the tax payment responsibility is shared when the receiver is a corporate body and the provider is not.