Tax liability

This query is : Resolved

naveen (Querist)
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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

Ganeshbabu K (Expert)
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19 October 2013 In case of GTA Transportation service receiver is liable to pay service tax..means Person who is responsible to pay tax
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So in any way consignee supposed to pay service tax,,he should get service tax registration if he is not having valid registration
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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
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in other cases it is responsibility of service receiver(person responsible to pay frieght) suppose to pay tax

naveen

naveen (Querist)
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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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