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Liability to pay service tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 August 2013 service receiver is unregistered partnership firm. is the firm liable to pay the service tax on goods transport by road (GTA)?
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CA Suresh Jain

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CA Suresh Jain (Expert)
16 August 2013 Yes, RCM is applicable and unregistered partnership firm is liable to pay service tax as receiver of GTA service
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