https://www.taxtmi.com/forum/issue?id=105660 Freight recovered by a seller is taxable depending on classification: if a GTA liability may fall on the consignor/consignee under reverse charge; if an organised courier or air cargo operator charges service tax, that operator generally bears the tax and the seller is not liable under reverse charge. Any excess amount retained by the seller may be treated as a business support service and attract service tax, with input tax credit available for tax paid to the transporter. Exemptions for certain road transport services may also affect applicability. en-us Fri, 10 May 2013 15:10:58 +0530 Thu, 23 Jan 2025 15:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105660 Freight recovered by a seller is taxable depending on classification: if a GTA liability may fall on the consignor/consignee under reverse charge; if an organised courier or air cargo operator charges service tax, that operator generally bears the tax and the seller is not liable under reverse charge. Any excess amount retained by the seller may be treated as a business support service and attract service tax, with input tax credit available for tax paid to the transporter. Exemptions for certain road transport services may also affect applicability. Discussion-Forum Service Tax Fri, 10 May 2013 15:10:58 +0530 https://www.taxtmi.com/forum/issue?id=105660