Goods transport agency
This query is : Resolved
30 April 2013
can you tell me who is liable to pay service tax(3.09%) in the following case:
consignor- NCERT
GTA- jyothi transport
consignee- partnership firm
consignor- NCERT
GTA- jyothi transport
consignee- partnership firm
30 April 2013
WHO WILL PAY THE FREIGHT.
IF HE IS REGISTERED AS,
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons;
IN CASE HE IS NOT REGISTERED ANY OF THE ABOVE, THEN GTA
TAX RATE WILL BE SAME.
WHO WILL PAY THE FREIGHT.
IF HE IS REGISTERED AS,
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons;
IN CASE HE IS NOT REGISTERED ANY OF THE ABOVE, THEN GTA
TAX RATE WILL BE SAME.
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01 May 2013
thank you sir.....
that was really helpful:)
so there is no exemption since the consignor is NCERT..
AND THE PARTNERSHIP FIRM IS LIABLE TO PAY THE SERVICE TAX(SERVICE RECEIVER)
that was really helpful:)
so there is no exemption since the consignor is NCERT..
AND THE PARTNERSHIP FIRM IS LIABLE TO PAY THE SERVICE TAX(SERVICE RECEIVER)
02 May 2013
its not about the consignor or consignee.
its about the person who's making payment, if he is registered as above, then service tax will be paid by that person..
its about the person who's making payment, if he is registered as above, then service tax will be paid by that person..
Message likes :
1 times
02 May 2013
thank you sir :)
my doubt is clarified.
my doubt is clarified.
13 June 2013
Follow the suggestion and reply as given by the expert as he is correct on this issue
Message likes :
1 times
13 June 2013
thank you Agarwal ji..
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