Factory for the purpose of gta

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 January 2013 Dear sir please clarify the following,

Is the Rice mill be treated as factory for the purpose of GTA services
situation:we have rice mill recieving the gta services from individual unregistered transport operator

do we required to pay s.t as receipient of service.

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Guest (Expert)
10 January 2013 In case the mill is registered as factory under factories Act then under Reverse Charge mechanism service tax shall be payable by service receiver.

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Querist : Anonymous

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Querist : Anonymous (Querist)
12 January 2013 thank you very much sir,

sir even in case of individual transporter having one lorry ,we require to pay service tax ?


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