Service tax on goods transport agency


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Querist : Anonymous

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Querist : Anonymous (Querist)
09 July 2012 Sir,

A goods transport agency provides services to a private limited and limited companies only registered under companies act. weather GTA required to registered itself under service tax

09 July 2012 yes.it is required to registered.abandment 75%,taxble 25%

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Querist : Anonymous

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Querist : Anonymous (Querist)
09 July 2012 i repeat my question because as per service tax rule service provided by GTA to registered company then the company is liable to pay service tax and not GTA.

hence if service provided wholly to company that company is liable for payment of tax in this case why GTA will registered itself with service tax department ?
please resolve my quarry

Thanks

10 July 2012 1. In case of services provided by a GTA to a company, the company is liable to pay service tax under reverse charge mechanism.

2. Since the liablility is on the service recipient, the service recipient has to get itself registered and NOT the GTA.

3. The service recipient will get itself registered, deposit the service tax and file the service tax return.

Conclusion: Since all the compliance is shifted on to the service recipient, the GTA is NOT required to get itself registered.


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