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This query is : Resolved 

10 October 2013 Dear Madam/Sir

The query is in relation to determination of place of provision of goods transport services.

Kindly clarify/interpret the proviso in place of provision of goods transport services.

The relevant extract is as follows:

"provided that the place of provision of services of goods transportation agency shall be the location of the person liable to pay tax."





10 October 2013 Yes in this case if service provided by GTA to certian person as defined then GTA will not be liable to pay service tax those person will be liable to pay tax. like to co,reg co-op society.


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