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26 December 2012 Dear all,
A stationery shop, paying freight for the transportation of stationery items.
(This is a partnership firm)
Whether the said firm liable to pay service tax on GTA bills?

Thank you

26 December 2012 Hi,
i think, as per reverse charge system, service tax will be payable by the entity who pays the freight hence i think the service tax will be payable by the partnership firm on GTA under revrse charge


thnx

28 December 2012 Yes, service tax payable by partnership firm. Please refer rule 2 of Service tax rules , 1994






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