Gta
This query is : Resolved
01 August 2013
Service tax liability on account of GTA services received by the company is to be discharged by the Co. as a service receiver(paying freight also.
If Co. as a service receiver is exempted from paying reverse charge on GTA services vide exemption Notification No.25/2012 ST dated 20.6.2012 w.e.f 1.07.2012 (i.e. 750/- for single consignee and 1500/- for single consignment) and GTA charges service tax in the freight invoice and issues consignment note also, then is Co. liable to pay service tax on such freight amount?
If Co. as a service receiver is exempted from paying reverse charge on GTA services vide exemption Notification No.25/2012 ST dated 20.6.2012 w.e.f 1.07.2012 (i.e. 750/- for single consignee and 1500/- for single consignment) and GTA charges service tax in the freight invoice and issues consignment note also, then is Co. liable to pay service tax on such freight amount?
01 August 2013
The onus of discharging liability on GTA service is shifted to service receiver and hence GTA will not collect service tax.
If GTA himself happened to be Limited Company and paying service tax, service receiver need not pay again.
If GTA himself happened to be Limited Company and paying service tax, service receiver need not pay again.
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