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Service tax on transport of goods by road

Ruchika Tibrewala (Accountant) (24 Points)

01 July 2015

I am a registered under 'service tax on transportation of goods by road'. I send goods by hiring a truck & make the payment to the truck owner who is an individual on monthly basis. He does not give me any consigment receipt or L.R.. I make the payment on his invoice. Am I liable to pay the Service tax? If no then please mention the rule.

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4 Replies

CA Suri Kota (Assistant Manager @ EY) (955 Points)
Replied 01 July 2015

Hi,

This link will help you.

/forum/service-tax-on-transport-services-250180.asp

Thanks,

Suri

Arun Kumar Singh (GST Advocate) (15188 Points)
Replied 01 July 2015

You are liable to pay service tax under reverse charge system.

Siddharth (article) (96 Points)
Replied 01 July 2015

If ur individual not reg under excise act then dont need to pay st on reverse charge as ur not liable n not cover under specific person list.. If ur firm or company registered under roc then ur required to pay it

SATNAM SIDHU (CA Final STUDENT) (35 Points)
Replied 02 July 2015

Transportation of goods by road in negative list .only GTA is liable to pay device tax in this you have to check whether it is covered under reverse charge. From the data you provide I think it is not GTA bocz it will issue lorry receipt . If it is GTA then you have to check specified person list whether Reverse charge applicable or not .in case of indiviual most of cases reverse charge not applicable.I think service tax will not attract in your case