Tax liability
This query is : Resolved
19 October 2013
In reverse charge if Service Receiver is not registered with ACES (because total service received by him is not more than 5 LAC in a year) then who will pay service tax Service Receiver or Service Provider i.e. Transporter. If it is mentioned on the GR that Service tax liability shall be paid by consignee.
Ganeshbabu K
(Expert)
19 October 2013
In case of GTA Transportation service receiver is liable to pay service tax..means Person who is responsible to pay tax
.
.
So in any way consignee supposed to pay service tax,,he should get service tax registration if he is not having valid registration
.
.
However Goods transport Agent liable only if both consignor and consignee individuals
GTA liable if goods booked outside India and consignee from out of India is paying freight
.
.
in other cases it is responsibility of service receiver(person responsible to pay frieght) suppose to pay tax
.
.
So in any way consignee supposed to pay service tax,,he should get service tax registration if he is not having valid registration
.
.
However Goods transport Agent liable only if both consignor and consignee individuals
GTA liable if goods booked outside India and consignee from out of India is paying freight
.
.
in other cases it is responsibility of service receiver(person responsible to pay frieght) suppose to pay tax
19 October 2013
Sir here is consignee is Individual and Consignor is Ltd. Company. our total service received in a year is not more than 5 Lac.
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