service tax by recepient on goods transport by road

[Satbir singh wahi]

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.

[Lok B. Chand]

Same, no change

[Meenu Garg]

Its still the same .i.e. service tax  is payable on 25% of the amount charged.

[Harishanker Patel]

Abatment of 75% is yet available now  on condition that no cenvat credit on input & capital goods has been taken by GTA otherwise person paying freight have to pay service tax on 100% bill value.

[vasudevan unnikrishnan]

pl. see sl.no. 7 of notification no. 26/2012, abatement of 25% still continues.

pl. note Notification is on sharing of the tax payable ,in cases where the receiver is body corporates and providers are not.

v unnikrishnan,

email :[email protected]

AI Summary

Abatement on road goods transport services: recipient's liability depends on CENVAT credit and notification-based tax sharing.
Service tax on goods transport by road is payable after applying the abatement: where the 75% abatement applies, tax is calculated on 25% of the invoice; however, if CENVAT credit has been taken on inputs or capital goods, the abatement is not available and tax is payable on the full bill value. Notification provisions also govern sharing of tax liability when the receiver is a body corporate and the provider is not.