Goods Transport Agents Service- Svc. Tax payable by clients

Proprietory concern owning goods vehicles, providing Goods Transport Services to Corporate entities,

in the service bills raised on clients, it is mentioned that service tax is payable by receipient of client.

 Hence service provider does not collect service tax.

In the service Tax Return ST-3, the amount is taken under Gross amount received against services provided.

Value on which service tax is not payable;  so under which column/head, the services have to be taken ?

Kindly advice please.

Thank you very much

Valerian D'souza

Accounts Manager

Replies (2)

when service tax liability is passed on service receipent in case of GTA, then whats benefit of getting registered ? once registered its upto GTA to collect the deposit service tax.

It appears that you may notbe a goods transport agency but a goods transport owner. ONLY the GTA is liable and GTO is not liable.

Assuming that GTA when the receipient of the service is a specified entity [ company] then the GTA need not pay and the reciver has to pay.

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