Gta
This query is : Open
15 November 2011
Whether Service Tax is applicable on Freight paid to the truck/tempo owners for carrying goods?
Ours Company is paying Service Tax under GTA services on those Freight paid on local carriage exceeding Rs.1500/-.
So in my view we r not liable to Pay ST.
please refer to any case laws on the above topic,if any.to support my contention.
please Reply as early as possible.
Thanks in Advance
Raj
Ours Company is paying Service Tax under GTA services on those Freight paid on local carriage exceeding Rs.1500/-.
So in my view we r not liable to Pay ST.
please refer to any case laws on the above topic,if any.to support my contention.
please Reply as early as possible.
Thanks in Advance
Raj
15 November 2011
DEAR RAJ,
SERVICE TAX LIABLILITIES ON SERVICE RECEIVABLE ON TRANSPORT OF GOODS BY ROAD ARE IN THE HAND OF SERVICE RECEIVABER.
PLS GO THRU THE RULE OF GOODS TRANSPORT BY ROAD.
WHERE IS THE MATTER OF MINIMUM LIMIT ON THE ABOVE OF EVERY TRANCTION OF RS 750 OF FREIGHT ARE LIABLE FOR SERVICE TAX ON GTA.
SERVICE TAX LIABLILITIES ON SERVICE RECEIVABLE ON TRANSPORT OF GOODS BY ROAD ARE IN THE HAND OF SERVICE RECEIVABER.
PLS GO THRU THE RULE OF GOODS TRANSPORT BY ROAD.
WHERE IS THE MATTER OF MINIMUM LIMIT ON THE ABOVE OF EVERY TRANCTION OF RS 750 OF FREIGHT ARE LIABLE FOR SERVICE TAX ON GTA.
15 November 2011
Dear expert My query is whether we are liable to pay any St on services we are receiving from the truck/tempo operator.
15 November 2011
truck / tempo operator is also classified as GTA catagory as they bear unique registration number from RTO, hence st payable
16 November 2011
But they do not fall within the defination of GTA services.
Is there any case on the above matter..
Is there any case on the above matter..
16 November 2011
Dear Raj,
You should have to read the definition of Transporter , Service Provider .
Every thing should be clear.
This is due to Non awareness about the complete topic .
so you have to go thru the service tax on goods transport by road chapter.
You should have to read the definition of Transporter , Service Provider .
Every thing should be clear.
This is due to Non awareness about the complete topic .
so you have to go thru the service tax on goods transport by road chapter.
18 November 2011
As per section 65(50B), ‘goods transport agency’ means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
Thus, essential requirement are – 1.Service must be in relation to transport of goods by road and 2. Service should be provided by ‘commercial concern’ and 3.The service provider must have issued consignment note by whatever name called.
So Truck Driver/Tempo driver are self employed More over the services provided by goods transport agency (and not the owner of truck or truck operators)were made taxable vide Finance (No. 2) Act, 2004, w.e.f. 10-9-2004
so my question is why to ST on freigt paid to the Tempo/Truck owners on Carriage of goods.
Please refer to any Case Laws,if any on the above matter
Thus, essential requirement are – 1.Service must be in relation to transport of goods by road and 2. Service should be provided by ‘commercial concern’ and 3.The service provider must have issued consignment note by whatever name called.
So Truck Driver/Tempo driver are self employed More over the services provided by goods transport agency (and not the owner of truck or truck operators)were made taxable vide Finance (No. 2) Act, 2004, w.e.f. 10-9-2004
so my question is why to ST on freigt paid to the Tempo/Truck owners on Carriage of goods.
Please refer to any Case Laws,if any on the above matter
18 November 2011
DEAR RAJ,
YOU MEANS TO SAY THERE IS NO NEED TO PAY SERVICE TAX ON LOCAL CONVEYANCE PAID BY THE COMPANY .
BECAUSE IN LOCAL CONVEYANCE THEY DO NOT ISSUE US A CONSIGNMENT NOTE .
IS THIS YOUR ISSUE OF ANY MORE.
PLS WAITING YOUR REPLY.
YOU MEANS TO SAY THERE IS NO NEED TO PAY SERVICE TAX ON LOCAL CONVEYANCE PAID BY THE COMPANY .
BECAUSE IN LOCAL CONVEYANCE THEY DO NOT ISSUE US A CONSIGNMENT NOTE .
IS THIS YOUR ISSUE OF ANY MORE.
PLS WAITING YOUR REPLY.
26 November 2011
Yes I think there is no need to pay service tax on Local Conveyance paid to the Truck/Tempo Driver.
May be I am wrong so please refer to any circular/Case on this matter for my better understanding of the topic.
Views of other experts are also sought.
Thanking You in Advance
May be I am wrong so please refer to any circular/Case on this matter for my better understanding of the topic.
Views of other experts are also sought.
Thanking You in Advance
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