Dear Members
Following are the cases where the seller is himself is transporting goods to buyer without engaging services of any GTA.
GTA is any person who issues consignment note.
Consignment note is basically between the consignor and transporter reagarding teh goods being trasnported.
if the seller has his own trucks, then i feel he is not a GTA because he is not issuing any consignment note. Who will he issue to ? Cant issue to himself !
Please see the questions and my replies to it and suggest your views if i am wrong.
X – a Company, registered under the Companies Act is transporting goods to an Individual Y, on “To Pay” basis. Who is liable for payment of Service Tax?
No GTA involved, hence covered under Negative List. No service tax payable by anyone.
X – a Company, registered under the Companies Act is transporting goods to an Individual Y, on payment of freight. Who is liable for payment of Service Tax?
No GTA involved, hence covered under Negative List. No service tax payable by anyone
Y – an individual is transporting goods to a company, “X” on payment of freight. Who is liable for payment of Service Tax?
No GTA involved, hence covered under Negative List. No service tax payable by anyone
Y – an individual is transporting goods to a company, “X” on “To pay” basis. Who is liable for payment of Service Tax?
No GTA involved, hence covered under Negative List. No service tax payable by anyone
“X”, an individual is transporting goods to another Individual, “Y”. Who is liable for payment of Service Tax?
No GTA involved, hence covered under Negative List. No service tax payable by anyone
Regards
Shivani
CAclubindia
