Applicability of service tax & abatement
This query is : Resolved
28 March 2012
Dear all,
1. What are the conditions to claim abatement for service tax for consignors and consignee?
2. Is there any role for Goods Transport Agency? Whether Service tax applicable for them?
3. Can anyone tell who is the service provider mentioned in notification No. 12/2003-ST ?
1. What are the conditions to claim abatement for service tax for consignors and consignee?
2. Is there any role for Goods Transport Agency? Whether Service tax applicable for them?
3. Can anyone tell who is the service provider mentioned in notification No. 12/2003-ST ?
CA Nikhil Jhanwar
(Expert)
28 March 2012
1. Simple condition is that the person who is paying freight will be liable to pay service tax under reverse charge machanism.
2. I dont think there is any role of GTA in this respect. If service receiver is paying service tax then on that value GTA wil lnot be liable to pay service tax.
3. Notification No. 12/2003 is general in nature and does not specify any particular services. it only allowed deduction in resecpt of value of material and goods sold alongwith provision of service. It does not have any relation to GTA service
2. I dont think there is any role of GTA in this respect. If service receiver is paying service tax then on that value GTA wil lnot be liable to pay service tax.
3. Notification No. 12/2003 is general in nature and does not specify any particular services. it only allowed deduction in resecpt of value of material and goods sold alongwith provision of service. It does not have any relation to GTA service
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