Who liable under gta

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ritesh (Querist)
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03 July 2014 We have order to Supplier to sent Goods at a Fix price including Transportation charge.

Supplier send the good and issued Bill to us mentioning Separate Transportation charge.

On above situation Who is liable for pay service tax under RSM?. and Are we treated as service recipient in this situation?

Ganeshbabu K

Ganeshbabu K (Expert)
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03 July 2014 In your case it is clear that payment for frieght is the responsibility of supplier
.
.
As supplier is responsible for frieght he is liable to discharge service tax under Reversecharge if it is payment to GTA
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Check whether invoice is as per purchase order made by you.
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and whether terms are clear saying it is the responsibility of supplier to pay frieght

ritesh

ritesh (Querist)
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03 July 2014 yes --- invoice is issued by supplier as per our term and condition.

TXS........ Ganesgbabu....

ritesh

ritesh (Querist)
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03 July 2014 yes --- invoice is issued by supplier as per our term and condition.

TXS........ Ganesgbabu....

ritesh

ritesh (Querist)
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03 July 2014 yes --- invoice is issued by supplier as per our term and condition.

TXS........ Ganesgbabu....

Ganeshbabu K

Ganeshbabu K (Expert)
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03 July 2014 Okay,, then even though u have made payment to supplier it is the responsibility of supplier to discharge service tax on GTA under GTA
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as he is responsible for payment of frieght
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.