Service tax on transport service.
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
24 August 2013
Respected Sir,
Please Clarify the following Statement:
Que Whether transportation service provided by the truck owner and truck operator to end user directly is liable to service tax?
Ans Service provided by truck owner directly to end user is covered by the negative list entry and is not liable to service tax.
My Company is covered under Reverse Charge System and getting bill form a person who is Owing a truck (same is driver) so there is any liability under Reverse Charge System.
Above Point is taken from book of well know Person.
Please clear above Point.
Thanking You
Please Clarify the following Statement:
Que Whether transportation service provided by the truck owner and truck operator to end user directly is liable to service tax?
Ans Service provided by truck owner directly to end user is covered by the negative list entry and is not liable to service tax.
My Company is covered under Reverse Charge System and getting bill form a person who is Owing a truck (same is driver) so there is any liability under Reverse Charge System.
Above Point is taken from book of well know Person.
Please clear above Point.
Thanking You
24 August 2013
The service directly provided by the truck owner to the end user without issuing any receipt for the goods does not come under the GTA service and therefore not liable for RCM.
But,I beg to differ and do not agree that the service is in negative list. It shall be treated as Courier Agency service and therefore is a taxable service.Please refer section 65B (20) which defines "Courier Agency"
If truck owner is issuing LR or GRN then it is a GTA service and in such a case the service receiver is required to pay the service tax under RCM
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
But,I beg to differ and do not agree that the service is in negative list. It shall be treated as Courier Agency service and therefore is a taxable service.Please refer section 65B (20) which defines "Courier Agency"
If truck owner is issuing LR or GRN then it is a GTA service and in such a case the service receiver is required to pay the service tax under RCM
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
Message likes :
2 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- Opting our of sec 44AD
- Value of property in capital gain
- Copyright software
- LC charges in relation to Asset purchased should be Capitalised ?
- SALE OF MOTOR CAR BY REGISTERED INDIVIDUAL
- Transporter Declaration form
- Regarding TDS Applicability For Director Remuneration
- Multiple trade mark
- TDS APPLICABILITY......
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
- Address Change to another state of a Registered Trust with 12AB approval
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
