is it mendatory to mention the PAN on the bill of freight in case the SP is not charging any service tax..???
and liability of GTA is of SR.
is it mendatory to mention the PAN on the bill of freight in case the SP is not charging any service tax..???
and liability of GTA is of SR.
In my opinion, it should mention PAN, since no impact would arise in service tax. but at the same time, TDS shall be deducted @ 20% by virtue of section 206AA of Income Tax Act.
PAN no. is not necessary in the freight invoice.
quoting of PAN no is mandatory,,if service tax is not charged by the consignee or transporter then consignr had to pay..
R P S K & Associates
Nashik
CA Inter
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YOGESH KAPOOR AND ASSOCIATES
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B.Com
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Vardhaman Group of India
Pimpri Chinchwad
CA Inter
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