Goods Transport Agency

You can show the amount received against the Company/LTD. firms as a Amount Exemptred other then Export in ST-3 return.

If company is paying service tax then transport is not liable to disclose their received amount in ST-3. Company will file service tax return under "Goods transport operator". Accordingly they will disclose total details like freight paid amount and service tax paid amount.

Regards

Pragnesh

Dear Sir,

But the co. insist my client to take the S.Tax no. , then in that situation we have to disclose the amt. recd. in ST-3.....

Originally posted by : AMIT AGARWAL
	Dear Sir, But the co. insist my client to take the S.Tax no. , then in that situation we have to disclose the amt. recd. in ST-3.....

YOU CHARGE EVERY ONE FOR SERVICE TAX, IF ANY COMPANY  OR ORGANISATION SAYS, AS THEY ARE REGISTERED WITH "Service Receipent" WITH SERVICE TAX AUTHORITY AND NOT REQUIRED TO WRITRE SERVICE TAX AMOUNT.

THEN ASK FOR Registration Code No. AND MENTION IN THE INVOICE "Payment Of Service Tax will be Done By the Party"

.

sir plse state it more clearly as i m not understood what u r trying 2 say.....thnks

Hi Amit,

Where the company is paying service tax as a receipient of service, they will file the ST 3 returns as the receipient of service. Your client who is a transporter need to tick the check box in his consignment note the person who is liable to pay service tax. In this case if the company is paying service either as a consignor or consignee and the transporter should tick the check box accordingly. Here the liability of the transporter is over and he need not take any registration nor required any return filing.

In other situation, where the transporter registers himself as a service provider has to file the ST 3 returns. In such case, there are 2 possibilities. First possibility is he will charge service tax in his invoice and tick the "transporter" check box in the consignment note. In other case, he will just tick the consignor or consignee check box in consignment note and will not charge any service tax in the invoice. In first case, the value of taxable service received will be the gross amount received towards the service. In second case the value of taxable service will be Nil as the same will be shown by the receipient of service. No need to show in any other column like exempted other than export etc. 

I hope your query will be solved on above reply.

YA....THNKS BOSS...