Liability to pay service tax
This query is : Resolved
01 September 2009
Sir,
one of my client,a Individual transport operator, had engaged in the business of transport of goods i.e. Food Grain from one govt godown to another govt godown on behalf of Collector of the Distt. My question is that whether my client is doing activity liable for service tax & if yes, then who will pay the service tax, i.e. my client as GTA or the Govt. i.e. Collector of the Distt.
please reply me at : gopiasati@rediffmail.com
CA Gopal Asati
Gondia
one of my client,a Individual transport operator, had engaged in the business of transport of goods i.e. Food Grain from one govt godown to another govt godown on behalf of Collector of the Distt. My question is that whether my client is doing activity liable for service tax & if yes, then who will pay the service tax, i.e. my client as GTA or the Govt. i.e. Collector of the Distt.
please reply me at : gopiasati@rediffmail.com
CA Gopal Asati
Gondia
02 September 2009
Dear Mr gopal Asati,
Taxable service under GTA means any service provided or to to be provided to any person, by a goods transport agency, in relation to transportation of goods by road in a goods carriage. The goods transport agency is a person who provides services in relation to transport of goods by road and issues consignment note.
There is no specific exemption to the services rendered to Govt. Secondly, the consignor / consignee does not fall under any of the seven categories as per notification no.36 / 2004-ST dt 31.12.04.
Hence, if your client satisfies the paragraph one above FULLY, then he is liable to pay the ser tax.
Thanks.
Sarathy
Taxable service under GTA means any service provided or to to be provided to any person, by a goods transport agency, in relation to transportation of goods by road in a goods carriage. The goods transport agency is a person who provides services in relation to transport of goods by road and issues consignment note.
There is no specific exemption to the services rendered to Govt. Secondly, the consignor / consignee does not fall under any of the seven categories as per notification no.36 / 2004-ST dt 31.12.04.
Hence, if your client satisfies the paragraph one above FULLY, then he is liable to pay the ser tax.
Thanks.
Sarathy
02 September 2009
Agree with Sarathy
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Post Office RD Interest
- Building and other construction workers welfare cess act 1996
- ITR validation error - Balance sheet is not filled
- Bank Accounts in Balance Sheet for ITR 3
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Eway bill for machinery reparing
- Form 10BD Filling
- Annual return of gst limit
- TDS ON CASH WITHDRAWALS...
- Error whiling application of GST REFUND (ANNEXURE B)
- Applicable TDS for Purchase of Flat from NRI
- Change the gender in the registration of icai
- Lift replacement entries in housing society
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
