Service tax applicability
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
10 July 2012
MY CLIENT HAS PROPRIETOR COVER UNDER FACTORY ACT.HE RECEIVE RAW MATARIAL THOUGH TRUCK.WHETHER HE LIABLE UNDER SERVICE TAX AS INPUT SERVICE RECEIVE.TOTAL FRIGHT INWARD AMT. RS.1507840/-
CA Hardik Bunha
(Expert)
10 July 2012
Yes, he will be liable for service tax
RENGARAJ R.K
(Expert)
10 July 2012
The following persons are liable to GTA service w.e.f 01.07.2012 as service receiver . i) Factory registered under or governed by Factories Act,
(ii) Company established by or under the Companies Act,
(iii) Corporation established by or under any law,
(iv) Society registered under the Societies Registration Act or similar law,
(v) Company-operative society established by or under any law,
(vi) Dealer of excisable goods, registered under the Central Excise Law, or
(vii) Any body corporate established or partnership firm registered by or under any law.
Therefore after availing 75% abatement, the factory has to discharge the service tax liability. Pl see the reverse charge provisions.
(ii) Company established by or under the Companies Act,
(iii) Corporation established by or under any law,
(iv) Society registered under the Societies Registration Act or similar law,
(v) Company-operative society established by or under any law,
(vi) Dealer of excisable goods, registered under the Central Excise Law, or
(vii) Any body corporate established or partnership firm registered by or under any law.
Therefore after availing 75% abatement, the factory has to discharge the service tax liability. Pl see the reverse charge provisions.
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