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. :-)
Ganeshbabu K
(Expert)
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
- Reward for festival
- Employee secondment
- Clarification on GST, TDS, and Accounting Provisions for Import/Export Commission Agents,profes. ser
- Ito add credit side of bank
- GSTR9 Annual Return
- Clarification on GST, TDS, and Accounting Provisions for Import/Export
- Gift to nri relatives resides in usa
- Appointment of Auditor By Form ADT-1
- Rectification under processing even after 6 months cpc portal
- RCM and same line
- Upload Level ValidationITR3Category of Defect B/D
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Need to correct "Whether it is last installment " response in Form 26 QB
- " Income from House Property " in joint names of co-owners
- REGARDING TDS RETURN OF FORM 27Q
- Notice under e-Verification Scheme
- GST demand notice for ITC reversal against exempted supply.
- MSME Payment Sec.43B (h)
- RCM ON SECURITY CHARGES FROM INDIVIDUALS
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
