Applicability of reverse charge mechanism

Dear all As section 194C Substituted by the Finance (No. 2) Act, 2009, w.e.f. 1-10-2009 which provided vide subsection 6  that tax shall not be deducted in case of plying,hiring or leasing of goods carriage if person who is paid for such services furnishes PAN to person paying sums. Read the exact wordings below (6) No deduction shall be made from any sum credited or paid or likely to be credited or paid during the previous year to the account of a contractor during the course of business of plying, hiring or leasing goods carriages, on furnishing of his Permanent Account Number, to the person paying or crediting such sum. Conclusion Therefore, it becomes clear that only in case of Goods Carriage plying or leasing or hiring, 

Now my query is whether service tax will applicable under reverse charge mechanism as GTA?

Please explain....

Replies (4)
you explained provisions of sec 194c... and now you are asking about s.tax...... i cant relate between the two... can you explain your query.??

can u just told me that is their any S.T. liability for the payment of plying and hiring under reverse charge mechanism?????

you can read this article on reverse charge.... just remove extra space between the link.. https:// www. caclubindia .com/mobile/ articles/service-tax-reverse-charge- 18466 . asp

i had already read that,and in reverse charge GTA applied to goods transport agency.But still i didnt understand that will it apply to individual who is in plying and hiring business for carriage of goods.

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