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 ?
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
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Itr 1 processing
- Off Market debit and credit transaction
- Showing Gift from relative in ITR for this year
- Share accounting-->fifo - capital gain - period as per fifo?
- ITR 2 Short Term gain & Long term gain
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- ITR returnFY25-26
- ITR 1: Details for showing Exempt Income
- ITR selection for salaries and capital gain less than L
- Short Term Capital gain on shares bought and sold after 2018 onwards
- Reporting Income under Section 44ADA
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- Tax liability on income of freelancer
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
