Reverse charge scheme

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harsh jain (Querist)
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17 August 2013 Whether Service Recipient(Company) is liable to pay service tax under Reverse Charge if the entire service tax ( portion of service recipient also )is paid by the GTA(Co.) itself?

and what if the service recipient is other than company?

CA Suresh Jain

CA Suresh Jain (Expert)
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18 August 2013 In case of GTA service, The service tax is payable by the recipient only. The recipient has to pay service tax on 100% of the value of service irrespective of the fact the full service tax has been collected by the service provider and that the recipient is a company or other. the service tax on GTA is payable if recipient 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;

disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case