https://www.taxtmi.com/forum/issue?id=1444 Service tax on GTA services is independent of central excise valuation: including transport charges in excise assessable value does not by itself eliminate a separate service tax obligation. Where a company pays a related transporter, the company may be required to discharge GTA service tax depending on invoicing and contractual allocation; conversely, if transport has already been subjected to excise as part of the billed value, a contrary view holds that service tax should not be levied again. Debit notes or associated enterprise entries may trigger service tax consequences, and the availability of cenvat credit remains an open question. en-us Thu, 27 Aug 2009 05:34:36 +0530 Thu, 23 Jan 2025 15:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1444 Service tax on GTA services is independent of central excise valuation: including transport charges in excise assessable value does not by itself eliminate a separate service tax obligation. Where a company pays a related transporter, the company may be required to discharge GTA service tax depending on invoicing and contractual allocation; conversely, if transport has already been subjected to excise as part of the billed value, a contrary view holds that service tax should not be levied again. Debit notes or associated enterprise entries may trigger service tax consequences, and the availability of cenvat credit remains an open question. Discussion-Forum Service Tax Thu, 27 Aug 2009 05:34:36 +0530 https://www.taxtmi.com/forum/issue?id=1444