ICICI

Goods transport facility- by a c & s agent


Vincent Jose (Branch In Charge)     14 June 2016

Vincent Jose
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A Consignment & Sales agent who is engaged by a limited company for its C&S operation is providing the additional facility of goods transport for the company. Also raising a separate invoice for the transport facility provided in addition to the service charge invoice for the C&S operations. The C&S agent is already registered under the category Clearing & Forwarding Agency in the Service Tax and remitting tax on due basis. The issue is that whether the C&S agent is necessary to amend its registration to include Goods Transport Agency in its service ? Also since this C&S agent is providing goods transport facility to a company can the C&S agent claim the benefit of reverse charge and ask the company to meet the service tax liability ?

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CA Saurabh Singh (Practising Chartered )     14 June 2016

CA Saurabh Singh
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Hi Vincent,

The agent is providing the service, hence he need to ammend his service tax registartion.

And the reverse charge shall be applcable in the given case.

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Vincent Jose (Branch In Charge)     14 June 2016

Vincent Jose
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Thank You Sir. smiley

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karan jit singh (Consultant)     15 June 2016

karan jit singh
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Originally posted by : Vincent Jose
A Consignment & Sales agent who is engaged by a limited company for its C&S operation is providing the additional facility of goods transport for the company. Also raising a separate invoice for the transport facility provided in addition to the service charge invoice for the C&S operations.

The C&S agent is already registered under the category Clearing & Forwarding Agency in the Service Tax and remitting tax on due basis.

The issue is that whether the C&S agent is necessary to amend its registration to include Goods Transport Agency in its service ? Also since this C&S agent is providing goods transport facility to a company can the C&S agent claim the benefit of reverse charge and ask the company to meet the service tax liability ?

It is is necessary to amend its registration.

For next question , is C&S agent is running under the same company name ?


Regards

Karanjit Singh | +91-7503588224 
 

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Vincent Jose (Branch In Charge)     16 June 2016

Vincent Jose
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No Sir,

C&S is independant from the Company. It is a partnership firm running under different name.

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karan jit singh (Consultant)     20 June 2016

karan jit singh
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Then yes they need to

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Vincent Jose (Branch In Charge)     20 June 2016

Vincent Jose
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Thank you Sir.


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