S.T. on excess freight received from purchaser than paid to transporter

S.T. on excess freight received from purchaser than paid to transporter https://www.taxtmi.com/forum/issue?id=106770 A supplier receives purchase orders displaying separate ex works and fixed freight amounts while actual transporter charges vary; revenue officers demand service tax on the higher contract freight figure rather than the consignment note amount. The advisory asserts transport by ordinary carriers is not taxable and that only services properly falling within goods transport agency or courier classifications are liable, so tax cannot be imposed without statutory authority and must relate to the actual taxable service provided. en-us Sat, 03 May 2014 10:11:43 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator S.T. on excess freight received from purchaser than paid to transporter https://www.taxtmi.com/forum/issue?id=106770 A supplier receives purchase orders displaying separate ex works and fixed freight amounts while actual transporter charges vary; revenue officers demand service tax on the higher contract freight figure rather than the consignment note amount. The advisory asserts transport by ordinary carriers is not taxable and that only services properly falling within goods transport agency or courier classifications are liable, so tax cannot be imposed without statutory authority and must relate to the actual taxable service provided. Discussion-Forum Service Tax Sat, 03 May 2014 10:11:43 +0530 https://www.taxtmi.com/forum/issue?id=106770