Taxability of service tax to proprietor
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
30 November 2013
IN CASE OF A GOODS TRANSPORT AGENCY OWNED BY AN INDIVIDUAL WHAT WILL BE THE SERVICE TAX IMPLICATION?
WHETHER HE IS LIABLE TO PAY AS A SERVICE RECEIVER OR AS A SERVICE PROVIDER?
FREIGHT IS BORNE BY THEM BUT AS PER REVERSE CHARGE MECHANISM SERVICE TAX IS TO BE PAID BY THE PERSON LIABLE TO THE FREIGHT IF IT'S BORNE BY A :
A CO-OPERATIVE SOCIETY
A FACTORY
A BODY CORPORATE
OR BY A PERSON TRANSPORTING EXCISEABLE GOODS.
IT DOES NOT INCLUDE PROPRIETOR OR HUF.
SO PLEASE HELP ON THIS. :-)
WHETHER HE IS LIABLE TO PAY AS A SERVICE RECEIVER OR AS A SERVICE PROVIDER?
FREIGHT IS BORNE BY THEM BUT AS PER REVERSE CHARGE MECHANISM SERVICE TAX IS TO BE PAID BY THE PERSON LIABLE TO THE FREIGHT IF IT'S BORNE BY A :
A CO-OPERATIVE SOCIETY
A FACTORY
A BODY CORPORATE
OR BY A PERSON TRANSPORTING EXCISEABLE GOODS.
IT DOES NOT INCLUDE PROPRIETOR OR HUF.
SO PLEASE HELP ON THIS. :-)
30 November 2013
If you are goods transport agent
.
.
you are liable to pay service tax ,,when
.
.
GTA liable only if both consignor and consignee individuals
GTA liable if goods booked outside India and consignee from out of India is paying freight
.
.
you are liable to pay service tax ,,when
.
.
GTA liable only if both consignor and consignee individuals
GTA liable if goods booked outside India and consignee from out of India is paying freight
30 November 2013
Agreed with above suggestions.
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