21 January 2010
Dear Sir, My company is receiving services from the individual transporters who is not registered with any department and not issue any consignment note for the services rendered to us. In that case we have not depsoit any service tax on that transportation and not filled service tax return from the sate of registration year 2004-05.
Now the department issue a notice to us that you are registered with the department and not filled any return hence please provide the information from the 2004-05 to 2008-09 in given format: S. NO. Month/year Amount Paid Tds deducted Remarks
Now i want a opinion of experts that what I will do for save any penalty?
Is i am liable to pay the service tax on such individual transporter they are running there vehicle only for their livelihoof? and file the returns or file the Nil returns ? how to I save from the penalty? Pls guide me properly so I can do better?
22 January 2010
There is no levy of service tax on GTO ( owners/ operators) only on booking agents. Decision of Kanakdurga ( reported in STR) favours the same view. If dept does not agree to the case law then you may have to provide the ifnormation but nio liability would accrue as of todays legal position.
CAclubindia
