Goods Transport Agency

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Bhaskaran Chackrapani Warrier (Querist)
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07 October 2009 As per notification 36/2004 dated 31/12/2004, the service receiver is liable to pay service tax in case of transport of goods by road in a goods carriage where the CONSIGNOR or CONSIGNEE is a company registered under The Companies Act,1956. If both of the consignor and consignee are companies who is liable to pay service tax.

CA SANJAY MUKHERJEE

CA SANJAY MUKHERJEE (Expert)
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07 October 2009 Who is making payments towards freight is liable to pay service tax. Just to determine Consignor or Consignee, who is paying the freight?

"Notification No. 35/2004-Service Tax, dated 3rd December, 2004 prescribes that the person making payment towards freight would be liable to pay the service tax, in case the consignor or the consignee of the goods transported is one of the following,- "

Sreedhar Atchutuni ACA,GradCWA

Sreedhar Atchutuni ACA,GradCWA (Expert)
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07 October 2009 The person who is making payment towards freight( i.e to GTA) would be liable to pay service tax, in case the consignor or consignee of the goods transported is a specified person.

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