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Registration and liability for payment

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Querist : Anonymous

Querist : Anonymous (Querist)

29 April 2014 Blue dart express ltd appoint "A" . "A" is a propreitorship firm providing logistics support to effect pick up and delivery of consignments within the territory to blue dart.'A' provides services on principal to principal basis.The assessee uses blue dart logo in his vehicles.My query is "A" is liable for st registration? he is liable to pay tax ? under which category he will be registered?

Annu Agarwal

Annu Agarwal (Expert)
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29 April 2014 A is providing transportation facility.As per the Finance Act Services By a GTA Goods Transport Agency are taxable.If "A" is providing services in relation to transportation of goods and issuing a consignment note then in that case,he is covered under the GTA defination and shall get registered under service tax.

So if "A" is issuing a cosignment note then he is liable to get registered under GTA /Transport of Goods By road category

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