GTA SERVICE TAX

No , consignor or consignee could not transfer their liability to GTA, if they are specified.

Definately, there is possibility of demand of tax if the same is paid through GTA though the liability of payment is of the Consignor or consignee.

GTA service tax still confusion that service tax to be paid on 25% or 100%.

GTA service tax still confusion that service tax to be paid on 25% or 100%.

Hi, Mr.Rutambh

In GTA,Service Tax is paid by Service Receiver who pays Freight & also falling within the categories of 7 Specified persons.. Otherwise it is paid by Service Provider..

Service Tax will be charged @ 3.09%.Service Provider can't take the benefit of Cenvat Credit. Earlier Service provider had an option to take Cenvat Credit & Service Tax would have been charged @ 12.36%, but now with an amendment made, such option is no longer available & hence Service Tax has to be charged @ 3.09% only.

For Service Receiver, It is an Input Service & hence he can take the credit of Service Tax so paid by him on GTA Services apart from other Cenvat Credit available to him. But Service Provider can't take Cenvat credit anymore...

Hi Mr. Sudhir Halakhandi,

I am in complete agreement wid Mr. Akashdeep.... Pls correct me if i am wrong....

Clarify me the situation where The GTA owner is charging Service Tax on their invoices & the recepient is making payments to the GTA owner including Service Tax.  In such a case, who will be liable to pay service tax.