Transport of goods by road

This query is : Resolved

hemlata p. soni (Querist)
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16 May 2012 my client is not transport agency & he has not issue any consignee note. still he has to get registered for service tax ?

please give on urgent basis

CA. RICHI SAXENA

CA. RICHI SAXENA (Expert)
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16 May 2012 “Goods transport agency” means ANY PERSON who provides service in relation to transport of
goods by road and issues consignment note, by whatever name called.
(Section 65(50b) of Finance Act, 1994 as amended).
ANY PERSON WHO PROVIDES SUCH SERVICES IS COVERED IN GOODS TRANSPORT AGENCY DEFINITION.
HE/SHE WILL HAVE TO GET REGISTERED IF TURNOVER IS IN EXCESS OF RS 9 LACS.
AND CONSIGNMENT NOTE CAN BE ANY FORM OF INVOICE THAT MIGHT HAVE BEEN ISSUED BY YOUR CLIENT.

CA.RICHI SAXENA

CA Parmeshwar Rathi

CA Parmeshwar Rathi (Expert)
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16 May 2012 your quarry is not clear. Please mention, what exactly the business of your client?

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)
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17 May 2012 You are requried to get registered under service tax only if you being a service receiver is liable to pay tax under reverse charge mechanism...

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