Goods transport agency

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Anu Elizabeth Shaju

Anu Elizabeth Shaju (Querist)
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21 March 2013 wat is the meaning of multiple consignee in case of gta where the limit is 1500?
plz reply

CA Priti Surana

CA Priti Surana (Expert)
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22 March 2013 More than one consignment, single trip, more than one consignee.

Rs. 500, 600, 400, 700, four consignments in a single trip to consignees A, B, C, D.

Total exceeds Rs. 1500, therefore service tax applicable.

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Anu Elizabeth Shaju

Anu Elizabeth Shaju (Querist)
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24 March 2013 thank you
if A,B,C & d are companies,who is liable to pay service tax under reverse charge mechanism? A OR B OR C OR D??
PLEASE DO CLARIFY