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    <title>Excise duty chargeability on freight charged separately in invoice</title>
    <link>https://www.taxtmi.com/forum/issue?id=105994</link>
    <description>Freight shown separately in the invoice is not subject to excise duty whether the sale is FOR or ex-works with transport arranged by the manufacturer. Separately stated freight paid to a transporter is subject to service tax, assessed on the basis of the lorry receipt.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=105994</link>
      <description>Freight shown separately in the invoice is not subject to excise duty whether the sale is FOR or ex-works with transport arranged by the manufacturer. Separately stated freight paid to a transporter is subject to service tax, assessed on the basis of the lorry receipt.</description>
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      <law>Central Excise</law>
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