No rcm on individual

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Querist : Anonymous

Querist : Anonymous (Querist)

07 October 2015 Dear experts,
Why no rcm on individual in respect of freight,
Plz reply

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 October 2015 Individual may not be paying freight frequently and having any person to help him to remit service tax.

CA Kumar Mukesh

CA Kumar Mukesh (Expert)
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07 October 2015
Dear ...
As per notification 30/2012 dated 20th June, 2012

following person will be liable to Services on GTA Services ...

(ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,-
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons;

Therefore in your case individual is not covered under service tax as receiptant of GTA services