You have to pay service tax to Central Excise only and not to the
transporters. Since, you have registrations of state government, you are
falling under 6 categories specified by C.Ex. 

You have to take registration of GTA from Central Excise & you have to pay
the service tax on monthly basis for the freights charges paid by you and
half yly return.

Sincerely

Krishnamohan

-----Original Message-----
From: [email protected]
[mailto:[EMAIL PROTECTED] On Behalf Of anuvazy
Sent: Sunday, September 21, 2008 9:35 AM
To: Skorydov MyTaxAssistant Member Group
Subject: service tax on freight paid


i am working in a PSU owned by state goverment. my firm purchases
goods from various suppliers. the suppliers are quoting basic price,
excise duty, sales tax, frieght charges, other taxes seperately while
submitting tender. the purchase orders are also give in this format
showing the above seperately. my question is that whether my firm
being a consignee is liable to pay service tax on freight charges
quoted in the purchase order.


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