PAYMENT RECEIPT OF INVOICE AMOUNT
This query is : Resolved
25 April 2009
Dear Sir,
We are a battery manufacturing Unit. Our unit is Registration with Excise and Service Tax .My doubt is in case of GTA service after making payment we are paying the service tax to Department. Wheather this condition is applicable for all Service?
We are a battery manufacturing Unit. Our unit is Registration with Excise and Service Tax .My doubt is in case of GTA service after making payment we are paying the service tax to Department. Wheather this condition is applicable for all Service?
Shyam Lal Naik
(Expert)
25 April 2009
Normally, service tax is payable by the Service Provider. How ever, in the case of Transport of Goods by Road service(commonly known as GTA)the normal procedure stand modified. This was the reasult of nation wide strike by the transporters.
If, either the consignee or the consignor, is one of the specified person, the person paying the freight is liable to pay the tax. You being an excise assessee/Factory/Company, liable to pay tax under GTA.
GTA procedure is unique to the GTA service only and is not applicable to other services.
If, either the consignee or the consignor, is one of the specified person, the person paying the freight is liable to pay the tax. You being an excise assessee/Factory/Company, liable to pay tax under GTA.
GTA procedure is unique to the GTA service only and is not applicable to other services.
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Rajesh Kumar
(Expert)
25 April 2009
No. This is a special provision applicable in case of GTA. It is also applicable in case of import of services.
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