TaxTMI 
TaxTMI 
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.
service tax by recepient on goods transport by road
18 Jul 2012 
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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. (AI Summary)
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. (AI Summary)