In which category should assessee get himself registration

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2015 One of my client has given 5 of his trucks on hire basis to a company who uses his trucks for purpose of transportation of goods from 1 place to another. For this the company pays Rs. 150000 every month to the client from current year. Now, in which category of service should my client get himself registered - GTA or Supply of Tangible goods or any other service.

Also, the company considering itself as availing of transportation services has started paying service tax to department under GTA under RCM.

Kindly guide whether the above is correct or not. Should my client get himself registered under service tax or not. Please help.

Rajesh Kumar

Rajesh Kumar (Expert)
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14 September 2015 Your client is providing services under the head- supply of tangible goods. Your client should get registered under Service Tax and pay taxes under that head.

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Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2015 But what about the service receiver who has already paid the service tax under GTA category to the department. Pls reply

Rajesh Kumar

Rajesh Kumar (Expert)
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14 September 2015 Tax liability is on everybody providing any service. Service receiver is providing some service, and paying Service Tax on that. Your liability is on service provided by you.
Service receiver can take Cenvat Credit of the taxes paid by you, if permitted by law.

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