Service tax on gta

This query is : Resolved

Ved Byas (Querist)
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03 January 2014 On of my supplier supply import coal and Sale to me and also arranged transport facility (at our cost)from his location to my company.

now all consignment note issued by Goods transport agency has been received by us but bill raised by agency is received by my supplier and not provided to us, in spite of agency bill supplier provide me debit note (without bill of agency)and not charged Service Tax on That(Debit Note).

Is it is a case of GTA Service or my supplier is Pure Agent.
who is liable for service tax and in which head.

Annu Agarwal

Annu Agarwal (Expert)
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03 January 2014 Sir,it is a case of GTA Service.
In case of GTA services where the consignor or consignee is one of the specified person as per Rule 2 of the STR,1994 then service tax shall be paid by the person who is liable to pay freight either himself or through his agent.
So if the consginment note specifies that the consignee(that is you) were liable to pay freight ,then you are liable to pay service tax also.

Ved Byas

Ved Byas (Querist)
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04 January 2014 Thanks
Actually Consignment note which was issued are not as per Rule 4B,

Nothing mention there amount of freight and the person liable for freight and service tax.

and we do not have actual bill( we have debit note from importer without service tax) it means payment of freight is made by importer and we made it reimbursed to importer.

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