Reverse charge scheme

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This query is : Resolved

harsh jain (Querist)

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)

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