Service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 December 2013 IS AN ASSESSEE HAVING SERVICE TAX NO. RECEIVING FOODGRAINS TRANSPORT SERVICE BY ROAD ELIGIBLE FOR PAYING SERVICE TAX

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 December 2013 In case of Goods transport agency the person who pays freight is liable for paying service tax.

PAWAN KUMAR

PAWAN KUMAR (Expert)
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06 December 2013 As per my view, the service was used for transporting foodgrains, in such case, service tax is not liable as per s.no.21(a) of mega exemption notification No. 25/2012-ST dated 20.06.2012. Service tax would be exempt.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 December 2013 but what exactly was transported you havent mentioned ...so check in the definition of foodgrain whether its included in def or not.

Querist : Anonymous

Querist : Anonymous (Querist)

06 December 2013 the assessee is not a goods transport agency, its a wholesale foodgrains shop receiving transport service.

Querist : Anonymous

Querist : Anonymous (Querist)

06 December 2013 he is a service receiver

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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06 December 2013 THEN YES MEGA EXEMPTION AVAILABLE AND NO NEED TO PAY SERVICE TAX.

CA S.IBRAHIM

CA S.IBRAHIM (Expert)
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07 December 2013 Kindly note that the assessee must be oneof the following to pay service tax on GTA
1. Pvt ltd co
2. Public ltd co
3. Partnership firm
4. Co-op society
If it is individual then GTA liability will not arise.

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