30 December 2012
Notification No.15/2012-Service Tax
as per this notification in case of GTA service the receipent of service is liable to pay Service Tax i.e., the person liable to pay freight is .......
However it is not cleare that if the gta service is provided to an Individual whether GTA (transporter) is liable to pay for such or no service tax to be paid if GTA service is provided to an individual
31 December 2012
Yes Otherthan the specified categories it will not be reverse charge and therefore the transport agency has to collect from the individuals and pay to govt.
31 December 2012
But our consultant told us that Transporters are not liable to pay any Service Tax Bcoz in notification it nowhere says that Gta service providers are liable to pay in case of individuals
31 December 2012
Notification 15/2012 is replaced with Notification No. 30/2012 and Notification is for those who are liable to pay service tax on reverse charge basis i.e. where recipient is liable to pay service tax and rest are shall pay service tax by normal channel.
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