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Service tax on transport of goods by lorry/truck

satyaprakash (Working as an assisstant in a Tax Consulting Firm) (134 Points)

27 June 2013

Hi everyone,

Kindly let me know the service tax applicability on transport of goods via lorry/truck if consignor or consignee is an individual.

Regards,

Satya Prakash

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4 Replies

Saurabh Maheshwari (B.com,ACA) (5923 Points)
Replied 27 June 2013

If the person(consignor or consignee) making payment of freight is Individual ...then liability to pay tax is on GTA itself...and no Rev chg will apply....

1 Like

Mir Irshad Ali (Partner) (192 Points)
Replied 27 June 2013

If consignor or consignee is one of the persons specified in the Notfn No. 35/2004-S.T, then the Service Tax is to be paid by the said specified person. However if both the consignor and the consignee are individual, then the service tax is to be paid by the Goods transport Agency.

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satyaprakash (Working as an assisstant in a Tax Consulting Firm) (134 Points)
Replied 27 June 2013

Hi Saurabh & Irshad,

It is also mentioned in the act that if consignor or consignee is a registered dealer then service tax shall be paid by conisgnor or consignee. Who is a registered dealer? Under which act a person should be registered to cal himself as a registered dealer? What if the registered dealer is an individual?

Regards,

Satya Prakash