Gta

This query is : Resolved 

05 July 2013 WE ARE GOODS TRANSPORT AGENCY. GOODS BOOKED FROM DELHI TO KATHMANDU(NEPAL), CONSIGNOR PARTY M/S HINDUSTAN LEVER LTD., CONSIGNEE PARTY M/S DABUR NEPAL PVT. LTD.. FRIEGHT PAYMENT MADE BY CONSIGNEE PARTY AT NEPAL. PLEASE CONFIRM WHO WILL PAY SERVICE TAX(CONSIGNOR, CONSIGNEE OR TRANSPORT).

05 July 2013 GTA is liable to pay service tax if

(a) person liable to pay freight is individual or HUF

(b) Person liable to pay freight is outside taxable territory

(like J&K, Nepal, Bhutan, Bangla Desh, Pakistan etc.).

Thanks & regards
Ganesh babu k


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