https://www.taxtmi.com/forum/issue?id=107871 If a seller invoices freight to a buyer, service tax is leviable on the invoiced freight irrespective of the lesser amount actually paid to the transporter. A consignor who pays the transporter under the reverse charge mechanism must discharge service tax on that payment but cannot claim it as input service credit; credit may be available to the consignee. The difference between invoiced freight and paid freight will be considered in excise valuation and may attract duty on the differential. en-us Sun, 18 Jan 2015 03:09:31 +0530 Thu, 23 Jan 2025 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107871 If a seller invoices freight to a buyer, service tax is leviable on the invoiced freight irrespective of the lesser amount actually paid to the transporter. A consignor who pays the transporter under the reverse charge mechanism must discharge service tax on that payment but cannot claim it as input service credit; credit may be available to the consignee. The difference between invoiced freight and paid freight will be considered in excise valuation and may attract duty on the differential. Discussion-Forum Service Tax Sun, 18 Jan 2015 03:09:31 +0530 https://www.taxtmi.com/forum/issue?id=107871