Get 3 Yrs of CCI Pro Membership at Greater Value. Subscribe Now!

Goods transport agency

Save Share

Join Us Follow Us Add as Source

This query is : Resolved

Report Query Ask a Query

MUSTAKIM PATEL

MUSTAKIM PATEL (Querist)

04 March 2014 Good transport agency who are liable for service tax???????

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)

04 March 2014 GTA will be liable to pay service tax when the person who is making payment of the freight is NONE of the following:

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 the above case, the GTA is liable to pay service tax.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now