Applicability of service tax

covered under transportation services........................

So if the person do not issue any consignment note for the same whether the tax on reverse charge would be payable on the same?

u need to  ckeck whther the person is covered by definition of gta or not then only u can decide further.

GTA says that any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called is covered under GTA service. This person transfers soil in tractor and simply issues bill for the same.
 

so whether the main business is of transportation or not that u check for more clarification? is it the main business or wat pls claerify?

First, it is to be ascertained whether Soil is goods or otherwise. Second, who are undertaking job i.e. in personal capilicty or as professional GTA? Third, purpose for activity to be ascertained. First point to be decided by value fetched by the soil. Second, any transportaton by road, not undertaken by GTA is not taxable. i.e. any tractor owner individual undertake job, it is not taxable. Third is purpose. If the purpose if to make any place worthy for any activity falls under Site Formation ...., the same is covered therein and taxable

@ manish..i diasgree partially that gta is not liable to tax...it will be liable to pay service tax in case if it bears to pay the frieght charges.so it depends who is paying frieght in this case/

1.Soil is not goods for the service receiver.

2.Work is also not related to business activities (For Shed etc.)

3.Transporter owns the tractors in which soil is being transported.

if its not gta then no taxable service is provided and its basically for personally purpose only.

Ok thank you very much.

in terms of Negative list Section 66D(p)(i) and considering FM Budget Speech in 2005, individual can not be taxed under GTA. I think issue was whether activity is taxable or otherwise. If taxable , liability can be decided under STR 2(1)(d)(B).