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.
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
- STCG....................................................
- Supply through E-commerce Operators
- TAN for Partnership
- Sales return eway bill
- Relief u/s Section 89
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- STCG FOR GOLD ETFs
- SALE BILL AGAINST GOODS RETURN
- Loan by Partnership Firm
- LTCG for Assmt year 26-27
- Plot of land. Cost of Acquisition
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
