Service tax on transport services without invoice

This query is : Resolved

tvsom (Querist)
Follow

15 March 2008 Does a company (manufacturer) require to pay service tax, if it pays,for the transport sevices, some amount without invoice to (i) an unregistered person or (ii) an exempted small service provider ? Thanks.

MANAS ROUT

MANAS ROUT (Expert)
Follow

15 March 2008 service tax liability will arise when a registered service tax provider provide any taxable service so in this case if the service provider is not a registered service provider then it is not required for payment of service tax.

Shyam Lal Naik

Shyam Lal Naik (Expert)
Follow

15 March 2008 Company(manufacturer)is a specifed person and is liable to pay service tax on GTA service availed. It is irrelevant, whether the payee is registered under Central Excise/Service Tax.

Legally, if the service falls under the definition of Goods Transport Agency service, the company should pay service tax after claiming 75% abetment.

R.V.RAO

R.V.RAO (Expert)
Follow

15 March 2008 I AGREE WITH SRI NAIK.THE SERVICE PROVIDER NEEDS TO REGISTER UNDER SERV. TAX IF THE GROSS ANNUAL CHARGEABLE SERVICES VALUE EXCEED RS. LAKHS WEF 01-04-08.
R.V.RAO

tvsom

tvsom (Querist)
Follow

17 March 2008 Thanks for the replies.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now