I want to know whether service tax is applicable to a proprietory concern being receipient of Goods Transport Service .
whether proprietory concern is liable to pay service tax ?
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Applicability of s.tax to proprietory concern
Replies (1)
4.4. Notification No. 35/2004-Service Tax, dated 3
rd
December, 2004 prescribes that the
person making payment towards freight would be liable to pay the service tax, in case the
consignor or the consignee of the goods transported in one of the following,-
(i) Factory registered under or governed by the Factories Act;
(ii) Company established by or under the Companies Act;
(iii) Corporation established by or under any law;
(iv) Society registered under Societies Registration Act or similar law; (v) Co-operative society established by or under any law;
(vi) Dealer of excisable goods, registered under the Central Excise Law; or
(vii) Any body corporate established, or a partnership firm registered, by or under any
law.
if the unit is registered under central excise or state vat then you have to register with service tax, otherwise the transport opertor has to collect and pay the same.
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