LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Service provider in gta

Asit Kumar Mohanty (Accountant) (24 Points)

30 June 2015

Hi,

I want to know if the service provider in GTA raises service tax on bills & the service receiver paid the same , also deposited the same amount. Then wheather the service provider deposit the service tax or not. If no then what are the rues regarding this?

Reply
Follow
Share

2 Replies

Ramesh (Service) (498 Points)
Replied 30 June 2015

Hi Asit! If the service provider in case of GTA service is not liable to pay Service Tax, he can not charge the service tax in the invoice. Further, from your post, it seems that the service receiver has paid the service tax to service provider on the basis of invoice as well as he deposited service tax with government. First, ensure who is liable to pay the service tax. If the service receiver is liable to pay service tax, then service provider should repay the amount to service recepient paid to him and he should reverse the service tax liability.

1 Like

Madhukar N Hiregange (Chartered Accountant) (38934 Points)
Replied 01 July 2015

Originally posted by : Ramesh

In the 1st instance, the specified persons are liable as Recevers. In your case Mr. Ramesh's recommendation is correct, asking the Provider bnot to charge or not to pay.

If already paid and credit iseligible then avail the credit. If not credit available then deduct and let the provider reverse/ get refund.