GTA

This query is : Resolved

Share Report Follow Query Ask a Query

praful

praful (Querist)
Follow

14 February 2009 IN PROPRIETOR SHIP WHEATHER THE LIABILTY OF SERVICE TAX(GOODS TRANSPORT SERVICE AGENGY)

CA Hemant T Dewani

CA Hemant T Dewani (Expert)
Follow

14 February 2009 if the firm is proprietor ship then gta service tax is not applicable

Ram Avtar Singh

Ram Avtar Singh (Expert)
Follow

14 February 2009

K V Subba Rao

K V Subba Rao (Expert)
Follow

14 February 2009 In your query, please state which one of the following is sole Proprietor for taking a clear view

- Goods Transport Agency
- Consignor
- Consignee

In this connection, it may be relevant to take note of the following extracted from Chapter 102 of 11th edition of Taxmann's Service Tax Ready Reckoner authored by Sri V S Datey

(1) If driver of goods carriage is self employed either by taking vehicle on rent from other or as owner of one or two vehicles,...He himself receives freight. He would not be liable to service tax -Page 505

(2) The general exemption available to small service providers...is not applicable to receiver of services of Goods Transport Agency-Page 509

(3) Consignor or Consignee who is paying freigt will be liable to pay service tax, if consignor or consignee is any of the following (factory, company,corporation etc)- Page 511

(4) An individual/HUF/unregistered firm paying freight (is) liable to pay service tax if consignor/consignee is company/society/factory-Page 512

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