Goods transport agency
This query is : Resolved
21 February 2014
WHO IS LIABLE TO PAY SERVICE TAX IN CASE OF GOODS TRANSPORT AGENCY UNDER SERVICE TAX ACT?CONSIGNOR OR CONSIGNEE.
21 February 2014
who so ever engages the services of the GTA, which would normally be the consignor.
21 February 2014
IN GOODS TRANSPORT AGENCY, UNDER THE REVERSE CHARGE MECHANISM ,SERVICE RECEIPIENT IS LIABLE TO PAY SERVICE TAX VIDE NOTIFICATION NO.30/2012, ACC.TO IT ,SERVICE TAX IS LIABLE TO BE PAID BY CONSIGNEE
21 February 2014
Some time consignor and consignee may be the same.However, it is generally consignor who is liable to pay service tax.
21 February 2014
Dear Shweta,
The said notification nowhere uses the term consignor or consignee. it uses the term "where the person liable to pay freight"
refer https://www.servicetax.gov.in/notifications/notfns-2012/st30-2012.htm
The said notification nowhere uses the term consignor or consignee. it uses the term "where the person liable to pay freight"
refer https://www.servicetax.gov.in/notifications/notfns-2012/st30-2012.htm
21 February 2014
OK, BUT NORMALLY SPEAKING ISN'T THE FREIGHT IS PAID BY CONSIGNEE AS HE IS THE RECEIPINT OF SERVICE.
21 February 2014
the consignor may recover the freight from the consignee. But think of normal circumstances, when you send a courier, who pays the charges, the sender or receiver?
23 February 2014
The person who will paid the Freight will have to discharge the liability if the services rendered by the GTA at one fourth of rate of tax.
24 February 2014
Agreed with nikhil and ajay
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