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Gta service

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(Querist)
10 July 2012 If any transporter is unregisterd under ST law then whether any ST liabity arise on Consigener or consignee regarding service tax on the Consignment note issued by the unregistered transporter?
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Suresh Mittal

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Suresh Mittal (Expert)
10 July 2012 Yes, under reverse charge, the service receiver is liable to pay Service Tax due under his ST Registration. It is irrelevant whether the GTA is registered or not.
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CA Ashish Sharma

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CA Ashish Sharma (Querist)
10 July 2012 Thanks Sir!
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