Penalty
This query is : Resolved
11 August 2013
If A firm Fall under goods transport ageny/goods transport by road not registered under service tax and same not paid st during the last year what will be a penalty imposed ?
Any income tax dis-allowance in expences ?
Any income tax dis-allowance in expences ?
CA Suresh Jain
(Expert)
11 August 2013
No liability of service provider, if transport agency service has been provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,—
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons;
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons;
13 August 2013
unregisterd partnership firm (service receiver) is liable to pay the service tax on good transport by road or not ?
Please Provide me notification no.
Please Provide me notification no.
CA Suresh Jain
(Expert)
14 August 2013
Yes, the receiver of GTA service is liable to pay service tax. refer notification 30/2012 dated 20/6/2012
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