https://www.taxtmi.com/forum/issue?id=106565 Two expert replies address whether debit note adjustments for damaged or late delivery of goods attract service tax. One asserts Section 66E(5) mandates service tax. The other explains that compensation debited to a transporter for breach of transport obligations is not consideration for a service and therefore not taxable, but converting a to pay bill into a charge on the transporter (making the payer the service recipient) attracts service tax; Section 66E(5) does not apply to the compensation scenario. en-us Fri, 28 Feb 2014 11:05:46 +0530 Thu, 23 Jan 2025 15:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106565 Two expert replies address whether debit note adjustments for damaged or late delivery of goods attract service tax. One asserts Section 66E(5) mandates service tax. The other explains that compensation debited to a transporter for breach of transport obligations is not consideration for a service and therefore not taxable, but converting a to pay bill into a charge on the transporter (making the payer the service recipient) attracts service tax; Section 66E(5) does not apply to the compensation scenario. Discussion-Forum Service Tax Fri, 28 Feb 2014 11:05:46 +0530 https://www.taxtmi.com/forum/issue?id=106565