Service tax liability for goods transporter

in no circumstances GTA is liable to service tax...

if he is willing to pay there is no use coz GTA cannot avail input credit..so its not a good option and u wil find rarely any GTA wil pay ...

but also if he is willing to..then there is no stopping and nothing in act prohibits GTA to pay service tax

regards

SRIPAL JAIN

CA Akashdeep is correct. Commission agent is taxable under BAS. There is no provision in the statute whereby GTA can opt to pay tax

Thank you sir for your answer to my query but after refering to the provisions of Commission agent given under Business Auxiliary Services, i dont think a transport contractor would come under this category as for a commission agent a relationship of principal-agent must exist which is not so in case of goods transporter. He is not acting on behalf of some one but only as a middlemen between truck owner & client (consignor or consignee).

If Any fright is included in the purchase invoice then who is liable to pay the service tax , so, please reply me these question of my E-mail address and also tell me who is paid , 1) service receiver or 2)  consigner who supply the goods for who issue invoice including fright and  service receiver & consigner both have service tax regristration number,